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

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

Finance Act 2022 (2022 c 3) | Legislation
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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