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In force since 2025-07-24, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 73f81306643202171146eb75d90f417efdbcee41b4be54cc04c504b99197c5ea
3 provisions
Title and introductory text
2025 No. 783
DOMESTIC TOP-UP TAX
MULTINATIONAL TOP-UP TAX
The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025
Made
30th June 2025
Laid before the House of Commons
2nd July 2025
Coming into force
24th July 2025
The Treasury make these Regulations in exercise of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act 2023.
Propose a change1 Citation and commencement
These Regulations may be cited as the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 and come into force on 24th July 2025.
Propose a change2 Amendment of the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
(1) The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 are amended as follows.
(2) After regulations 2(2), 3(2) and 4(2), insert—
(3) Specification in accordance with paragraph (2) has effect on and after the date set out in the notice (which may be a date before the publication of the notice).
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Propose a change