[251A Meaning of country-by-country report]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[251A  Meaning of country-by-country report]

[(1)     In this Part “country-by-country report” means a country-by-country report in respect of a multinational group that is prepared and filed in accordance with legislation implementing the OECD's guidance on country-by-country reporting.

(2)

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