270 Amount charged
Finance (No 2) Act 2023 (2023 c 30) | Legislation

270  Amount charged

(1)     Where a person is chargeable to domestic top-up tax for an accounting period as a qualifying entity or in respect of a qualifying entity, the amount (if any) the person must pay is determined as follows—

Step 1
Determine whether the entity has any top-up amounts or additional top-up amounts for that period and the extent

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