[256A Qualifying domestic top-up tax treated as not accruing where contested etc]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[256A  Qualifying domestic top-up tax treated as not accruing where contested etc]

[(1)     Subsection (2) applies for the purposes of sections 194(2) to (7), 203(3) to (7) and 206(4) to (8) (application of QDT credits in determination of top-up amounts).

(2)     An amount of qualifying domestic tax accruing to a member of a multinational group is to be treated as not accruing to the member where the enforceability of the amount is in question.

(3)

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