Finance (No. 2) Act 2023
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Change 1
224 Additional top-up amounts of investment entities
(1) Sections 202 to 207 apply in respect of a member of a multinational group that is an investment entity such that the member may have additional top-up amounts. (2) For that purpose— (a) references in those sections to the standard members of a multinational group in a territory apply as if they were references to the investment entities of the group in the territory; (b) the reference in section 202(3) to Step 2 in section 132(1) applies as if it were a reference to Step 2 in section 222; (c) sections 204(4) and 207(2) do not apply.
224 Additional top-up amounts of investment entities
(1) Sections 202 to 207 apply in respect of a member of a multinational group that is an investment entity such that the member may have additional top-up amounts. (2) For that purpose— (a) references in those sections to the standard members of a multinational group in a territory apply as if they were references to the investment entities of the group in the territory; (b) the reference in section 202(3) to Step 2 in section 132(1) applies as if it were a reference to Step 2 in section 222; (c) sections 204(4) and 207(2) do not apply.
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