193 Calculation of top-up amounts
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Chapter 6
Calculation of Top-up Amounts

193  Calculation of top-up amounts

Take the following steps to determine if a standard member of a multinational group (“the member in question”) has a top-up amount for an accounting period and, if it does, the extent of it—

Step 1
Determine, under section 194, the total top-up amount for the accounting period for the territory the member in question is located in.

Step

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