225 Attribution of top-up amounts and additional top-up amounts to responsible member
Finance (No 2) Act 2023 (2023 c 30) | Legislation

225  Attribution of top-up amounts and additional top-up amounts to responsible member

(1)     In this section “top-up amount” includes an additional top-up amount determined under section 224.

(2)     Section 200 applies to the attribution of a top-up amount of a member of a multinational group that is an investment

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