# Finance (No. 2) Act 2023, Section 278: Domestic top-up tax to apply from 31 December 2023

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

This Part has effect in relation to accounting periods commencing on or after 31 December 2023.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/278 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-278
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.