27 Application of section 124 of TIOPA 2010 in relation to diverted profits tax
Finance Act 2022 (2022 c 3) | Legislation

27  Application of section 124 of TIOPA 2010 in relation to diverted profits tax

(1)     In Part 3 of FA 2015 (diverted profits tax) before section 115 (but after the heading “Final provisions”) insert—

“114A Application of section 124 of TIOPA 2010 in relation

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