# Finance (No. 2) Act 2023, Section 224: Additional top-up amounts of investment entities

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/224 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-224
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.