Section 264 Multinational top-up tax to apply from 31 December 2023
United Kingdom
This Part has effect in relation to accounting periods commencing on or after 31 December 2023.
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)