# Finance (No. 2) Act 2023, Section 136: Underlying profits accounts

Extent: E+W+S+N.I.

In this Part, reference to the “underlying profits accounts” of a member of a multinational group is to the statements or accounts (which may in some circumstances be hypothetical) that are the basis of the determination of the member’s underlying profits for the purposes of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/136 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-136
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.