Direct Tax Acts, Finance (No. 2) Act 2023
111AI Qualified domestic top-up tax safe harbourF(No. 2)A23 s94
[(1) In this section—
“OECD peer review process” means the review process developed, and undertaken, under the OECD/G20 Inclusive F...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.