Chapter 1 Qualifying domestic top-up tax safe harbour electionF1
- 1Election for qualifying domestic top-up tax safe harbour
- 2Accredited qualifying domestic top-up tax
- 3Disqualifying conditions
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)