8 Increase in the rate of diverted profits tax
Finance Act 2021 (2021 c 26) | Legislation

Rate of diverted profits tax

8  Increase in the rate of diverted profits tax

(1)     In section 79 of FA 2015 (charge to diverted profits tax)—

(a)     in subsection (2)(a) (which sets the rate in a standard case), and

(b)     in subsections (3) and (3A) (which contain modifications of

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