http://www.legislation.gov.uk/id/ukpga/2023/30

http://www.legislation.gov.uk/ukpga/2023/30/section/268

Finance (No. 2) Act 2023

Statute Law Database

2024-01-29

Expert Participation

2023-08-25

Finance (No. 2) Act 2023

s. 311A

Finance Act 2024

s. 21(3)

Finance (No. 2) Act 2023

s. 232A

Finance Act 2024

Sch. 12

para. 2(2)

Finance (No. 2) Act 2023

s. 268A

Finance Act 2024

Sch. 12

para. 2(4)

Finance (No. 2) Act 2023

Sch. 14

para. 3(3)-(5)

Finance Act 2024

Sch. 12

para. 2(6)(a)(iii)

Finance (No. 2) Act 2023

Sch. 14 para. 37A37B and cross-heading

Finance Act 2024

Sch. 12

para. 2(6)(b)

Finance (No. 2) Act 2023

Sch. 14

para. 39(1)(aa)

Finance Act 2024

Sch. 12

para. 2(6)(c)(ii)

Finance (No. 2) Act 2023

Sch. 14

para. 39(2)(aa)

Finance Act 2024

Sch. 12

para. 2(6)(c)(iii)

Finance (No. 2) Act 2023

s. 232(3A)

Finance Act 2024

Sch. 12

para. 4(6)

Finance (No. 2) Act 2023

s. 131(2)

(3)

Finance Act 2024

Sch. 12

para. 5(3)

Finance (No. 2) Act 2023

s. 147A

Finance Act 2024

Sch. 12

para. 8(1)

Finance (No. 2) Act 2023

s. 148A-148C

Finance Act 2024

Sch. 12

para. 8(3)

Finance (No. 2) Act 2023

s. 176A-176C and cross-heading

Finance Act 2024

Sch. 12

para. 8(6)

Finance (No. 2) Act 2023

s. 151(1)(aa)

Finance Act 2024

Sch. 12

para. 9(2)(c)

Finance (No. 2) Act 2023

s. 151(1)(c) and word

Finance Act 2024

Sch. 12

para. 9(2)(d)

Finance (No. 2) Act 2023

s. 151(6A)

Finance Act 2024

Sch. 12

para. 9(4)

Finance (No. 2) Act 2023

s. 151(8)

Finance Act 2024

Sch. 12

para. 9(6)

Finance (No. 2) Act 2023

s. 159(1)(a)

(b)

Finance Act 2024

Sch. 12

para. 12(2)

Finance (No. 2) Act 2023

s. 159(2)(a)

(b)

Finance Act 2024

Sch. 12

para. 12(3)

Finance (No. 2) Act 2023

s. 159(3)(a)

(b)

Finance Act 2024

Sch. 12

para. 12(4)

Finance (No. 2) Act 2023

s. 159(4)

Finance Act 2024

Sch. 12

para. 12(5)

Finance (No. 2) Act 2023

s. 168(12)

Finance Act 2024

Sch. 12

para. 14(8)

Finance (No. 2) Act 2023

s. 170(2A)

Finance Act 2024

Sch. 12

para. 14(9)(b)

Finance (No. 2) Act 2023

s. 176D-176F and cross-heading

Finance Act 2024

Sch. 12

para. 16(1)

Finance (No. 2) Act 2023

Sch. 15

para. 2(1)(za)

Finance Act 2024

Sch. 12

para. 16(2)

Finance (No. 2) Act 2023

s. 178(1A)

(1B)

Finance Act 2024

Sch. 12

para. 17(4)

Finance (No. 2) Act 2023

s. 178(5)

(6)

Finance Act 2024

Sch. 12

para. 17(6)

Finance (No. 2) Act 2023

s. 179(1A)

Finance Act 2024

Sch. 12

para. 17(7)(a)

Finance (No. 2) Act 2023

s. 179(3A)

(3B)

Finance Act 2024

Sch. 12

para. 17(7)(b)

Finance (No. 2) Act 2023

s. 180(8)(b)(ii)(iia)

Finance Act 2024

Sch. 12

para. 19(4)

Finance (No. 2) Act 2023

s. 183A

Finance Act 2024

Sch. 12

para. 20(5)

Finance (No. 2) Act 2023

s. 196(1A)

Finance Act 2024

Sch. 12

para. 21(1)(b)

Finance (No. 2) Act 2023

s. 197(6A)

Finance Act 2024

Sch. 12

para. 21(2)

Finance (No. 2) Act 2023

s. 196(1)(e) and words

Finance Act 2024

Sch. 12

para. 22(1)(b)

Finance (No. 2) Act 2023

s. 197(5)(c) and word

Finance Act 2024

Sch. 12

para. 22(2)(e)

Finance (No. 2) Act 2023

s. 197(4)(d)

(e)

Finance Act 2024

Sch. 12

para. 23(b)

Finance (No. 2) Act 2023

s. 197(7A)

Finance Act 2024

Sch. 12

para. 24

Finance (No. 2) Act 2023

s. 195(7A)

Finance Act 2024

Sch. 12

para. 25(1)

Finance (No. 2) Act 2023

s. 197A

Finance Act 2024

Sch. 12

para. 25(2)

Finance (No. 2) Act 2023

s. 198A

Finance Act 2024

Sch. 12

para. 26

Finance (No. 2) Act 2023

s. 211(1)-(1C)

Finance Act 2024

Sch. 12

para. 27(a)

Finance (No. 2) Act 2023

s. 213(6A)

Finance Act 2024

Sch. 12

para. 28

Finance (No. 2) Act 2023

s. 251A

Finance Act 2024

Sch. 12

para. 29(1)

Finance (No. 2) Act 2023

Sch. 16

para. 3(7)-(9)

Finance Act 2024

Sch. 12

para. 29(2)

Finance (No. 2) Act 2023

s. 236(2A)

Finance Act 2024

Sch. 12

para. 31(3)

Finance (No. 2) Act 2023

s. 255(2A)

Finance Act 2024

Sch. 12

para. 34(1)(a)

Finance (No. 2) Act 2023

s. 255(4)-(6)

Finance Act 2024

Sch. 12

para. 34(1)(c)

Finance (No. 2) Act 2023

Sch. 16

para. 2(1)(b)

(ba)

Finance Act 2024

Sch. 12

para. 34(2)(a)

Finance (No. 2) Act 2023

Sch. 16

para. 2(11)(b)

Finance Act 2024

Sch. 12

para. 34(2)(d)(ii)

Finance (No. 2) Act 2023

s. 256A

Finance Act 2024

Sch. 12

para. 35(1)

Finance (No. 2) Act 2023

s. 262(1A)-(1D)

Finance Act 2024

Sch. 12

para. 36

Finance (No. 2) Act 2023

Sch. 14

para. 33A

Finance Act 2024

Sch. 12

para. 37(3)

Finance (No. 2) Act 2023

Sch. 16

para. 2(3A)

Finance Act 2024

Sch. 12

para. 38(3)

Finance (No. 2) Act 2023

Sch. 16

para. 2(12)

(13)

Finance Act 2024

Sch. 12

para. 38(8)

Finance (No. 2) Act 2023

Sch. 16

para. 3(1)

(1A)

Finance Act 2024

Sch. 12

para. 39(2)

Finance (No. 2) Act 2023

Sch. 16 para. 4(3)(d) and word

Finance Act 2024

Sch. 12

para. 39(3)(a)(ii)

Finance (No. 2) Act 2023

Sch. 16

Pt. 3

Finance Act 2024

Sch. 12

para. 40(1)

Finance (No. 2) Act 2023

Sch. 15

para. 2(1)(k)

Finance Act 2024

Sch. 12

para. 40(2)

Finance (No. 2) Act 2023

Sch. 16A

Finance Act 2024

Sch. 12

para. 41(1)

Finance (No. 2) Act 2023

Sch. 15

para. 2(1)(l)

Finance Act 2024

Sch. 12

para. 41(4)

Finance (No. 2) Act 2023

s. 267(3A)

Finance Act 2024

Sch. 12

para. 42(1)(a)

Finance (No. 2) Act 2023

s. 267A

Finance Act 2024

Sch. 12

para. 42(2)

Finance (No. 2) Act 2023

s. 272A

Finance Act 2024

Sch. 12

para. 42(3)

Finance (No. 2) Act 2023

s. 267(3B)-(3D)

Finance Act 2024

Sch. 12

para. 43(1)(b)

Finance (No. 2) Act 2023

s. 272(9)-(11)

Finance Act 2024

Sch. 12

para. 43(3)(b)

Finance (No. 2) Act 2023

s. 272(8)(da)

Finance Act 2024

Sch. 12

para. 44(1)

Finance (No. 2) Act 2023

s. 273(3)(ba)

Finance Act 2024

Sch. 12

para. 44(2)

Finance (No. 2) Act 2023

s. 273A

273B

Finance Act 2024

Sch. 12

para. 45(1)

Finance (No. 2) Act 2023

s. 276(aa)

Finance Act 2024

Sch. 12

para. 45(2)(a)

Finance (No. 2) Act 2023

s. 276(c)

(iiia)

Finance Act 2024

Sch. 12

para. 45(2)(b)

Finance (No. 2) Act 2023

s. 273C

Finance Act 2024

Sch. 12

para. 46

Finance (No. 2) Act 2023

s. 150(6A)

Finance Act 2024

Sch. 12

para. 50(5)(b)

Finance (No. 2) Act 2023

s. 165(2)(a)(i)

(ii)

Finance Act 2024

Sch. 12

para. 50(6)(b)

Finance (No. 2) Act 2023

s. 253(2)(b)

(va)

Finance Act 2024

Sch. 12

para. 56(10)(c)(iii)

Finance (No. 2) Act 2023

s. 273(4)(pa)

Finance Act 2024

Sch. 12

para. 57(3)(c)

Finance (No. 2) Act 2023

Sch. 14

para. 6(1A)

Finance Act 2024

Sch. 12

para. 58(1)(a)

Finance (No. 2) Act 2023

Sch. 14

para. 34(2A)

Finance Act 2024

Sch. 12

para. 58(1)(b)(ii)

Finance (No. 2) Act 2023

Sch. 15

para. 1(1)(aa)

Finance Act 2024

Sch. 12

para. 58(2)(a)

Finance (No. 2) Act 2023

Sch. 15

para. 2(1)(ea)

Finance Act 2024

Sch. 12

para. 58(2)(b)(i)

Finance (No. 2) Act 2023

Sch. 15

para. 2(1)(fa)

Finance Act 2024

Sch. 12

para. 58(2)(b)(ii)

Finance (No. 2) Act 2023

Sch. 16

para. 10(1)

Finance Act 2024

Sch. 12

para. 58(3)(a)

Finance (No. 2) Act 2023

Sch. 16

para. 10(1)

Finance Act 2024

Sch. 12

para. 58(3)(b)(i)

Finance (No. 2) Act 2023

Sch. 16

para. 10(1)

Finance Act 2024

Sch. 12

para. 58(3)(b)(ii)

Finance (No. 2) Act 2023

Sch. 16

para. 10(1)(a)

Finance Act 2024

Sch. 12

para. 58(3)(c)

Finance (No. 2) Act 2023

Sch. 16

para. 10(2)

(3)

Finance Act 2024

Sch. 12

para. 58(3)(d)

Part 4Domestic top-up tax

Chapter 1Introduction

268Permanent establishments

Section 232 (3) (permanent establishment treated as distinct from entity it is a permanent establishment of) applies for the purposes of this Part as it applies for the purposes of Part 3.