Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 19
239. Application of certain provisions of Part X to matters regarding Multinational Top-up Tax
Feedback & supportFor the avoidance of doubt—
(a)
sections 134, 135, 136, 137, 138a, 142a, 144, 145,
146, 147, 148, 149, 151, 152, 152a and 153 shall apply to this Part;
(b)
section 138 shall apply to this Part and subsection 138(4) shall apply to this Part as if reference to “the income of any person” were a reference to “the tax of the Constituent Entity”; and
(c)
section 143 shall apply to this Part and subsection 143(3) shall apply to this Part as if reference to “the amount of the chargeable income and the appropriate rate of tax applicable thereto”
were a reference to “the tax payable”.”.