267 DTT excluded entities
Finance (No 2) Act 2023 (2023 c 30) | Legislation

267  DTT excluded entities

(1)     An entity is a DTT excluded entity if—

(a)     it falls within subsection (3) of section 127 in Part 3 (excluded entities),

(b)     it is a member of a multinational group and falls within subsection (4) of that section, or

(c)     it is a member of a group that is not a multinational group, but would fall within that subsection if that group were a multinational group.

(2)     A DTT excluded entity falling within subsection (1) [or (3B)(b)] (as well as not being a qualifying entity) is, for the purposes of

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