{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-224",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-224.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/224",
  "kind": "section",
  "number": "224",
  "heading": "Additional top-up amounts of investment entities",
  "text": "(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.\n(2) For that purpose—\n(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;\n(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;\n(c) sections 204(4) and 207(2) do not apply.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/224",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}