# Finance (No. 2) Act 2023, Section 200: Top-up amounts multiplied by inclusion ratio

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

(1) The amount of a top-up amount of a member of a multinational group that is attributed to a responsible member (see section 128) is found by multiplying the top-up amount by the responsible member’s inclusion ratio for the member whose top-up amount it is.
(2) Where the responsible member’s (“the first responsible member”) interest in the member is through another responsible member, the first responsible member’s top-up amount is to be reduced (but not below nil) by the amount attributed under this section to that other responsible member.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/200 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-200
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.