276 Application of transitional provision
Finance (No 2) Act 2023 (2023 c 30) | Legislation

276  Application of transitional provision

The transitional provision in Schedule 16 applies in relation to domestic top-up tax as it applies in relation to multinational top-up tax as if—

(a)     references in that Schedule to a multinational group were to a group;

[(aa)     where a qualifying member is a member of a group, for paragraph 3(2)(c) there were substituted—

“(c)     the election has been made in respect of the territory for each preceding accounting period that commenced on or after

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