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Introductory text

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DOMESTIC TOP-UP TAX

MULTINATIONAL TOP-UP TAX

Made 24th March 2026

Laid before the House of Commons 26th March 2026

Coming into force 17th April 2026

The Treasury make these Regulations in exercise of the powers conferred by section 178(1), (2)(x) and (y) and (3)(a) to (c), (e) and (f) of the Finance Act 1989f1.

Annotations

Footnotes

f1

1989 c. 26. Section 178(2)(x) was added by paragraph 68(2) of schedule 14 to the Finance (No. 2) Act 2023 c. 30 and was amended by paragraph 52 of Schedule 8 to the Finance Act 2026 c. 11. Section 178(3)(f) was amended by section 88(2)(b) of the Finance Act 2019 c. 1.