Section 224 Additional top-up amounts of investment entities
United Kingdom
(1)
(2)
For that purpose—
(a)
references in those sections to the standard members of a multinational group in a territory apply as if they were references to the investment entities of the group in the territory;
(b)
the reference in section 202(3) to Step 2 in section 132(1) applies as if it were a reference to Step 2 in section 222;
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)