xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 3U.K.Multinational top-up tax

Chapter 10U.K.Definitions etc

IntroductionU.K.

230Meaning of terms and concepts used in this PartU.K.

(1)The provisions of this Chapter define or otherwise explain terms and concepts used in this Part.

(2)Unless the contrary appears, those provisions have effect for the purposes of this Part.