256 Qualifying domestic top-up tax
Finance (No 2) Act 2023 (2023 c 30) | Legislation

256  Qualifying domestic top-up tax

(1)     For the purposes of this Part a tax is a “qualifying domestic top-up tax” if it is—

(a)     domestic top-up tax (see Part 4), or

(b)     specified in a regulations made by the Treasury.

(2)

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