SI 2025/783 Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025

Published on: 04 July 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to amend the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025, SI 2025/406 to enable a specification made under SI 2025/406 to have effect on and from a date before it is made.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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