# Finance (No. 2) Act 2023, Paragraph 15: Interpretation etc


Nothing in this Part of this Schedule requires a country-by-country report actually to be filed in respect of a multinational group in order for an election under paragraph 8 to be made.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/16A/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-16A/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.