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Section 224 Additional top-up amounts of investment entities

United Kingdom

(1)

Sections 202 to 207 apply in respect of a member of a multinational group that is an investment entity such that the member may have additional top-up amounts.

(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;

(c)

sections 204(4) and 207(2) do not apply.

Notes on Part 3

Modifications

C1

Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)