Part 1 Qualifying domestic top-up tax safe harbourF1
United Kingdom
- 1Qualifying domestic top-up tax safe harbour election
- 2Application to non-standard members of a multinational group
Annotations
Textual amendments
- F1
Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1)