# Finance (No. 2) Act 2023, Section 273A: References to Pillar Two rules


(1) The provisions mentioned in subsection (2) apply to a qualifying entity, for domestic or domestic entity purposes, as if the references to the first accounting period for which the Pillar Two rules apply were to the first accounting period for which the entity is a qualifying entity.
(2) Those provisions are—
(a) section 185;
(b) section 187;
(d) sub-paragraph (4) of paragraph 2 of Schedule 16 (but see also section 276(c)(iii) which omits that paragraph in the case of a qualifying entity that is not a member of a group).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/273A (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-273A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.