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Taxes Consolidation Act 1997 section 111AAF
Interpretation (Chapter 10)
Section 111AAF defines the key terms and administrative requirements used throughout the GloBE (Global Anti-Base Erosion) tax provisions in Chapter 10 of Part 4A, covering the Income Inclusion Rule (IIR) top-up tax, the Undertaxed Profits Rule (UTPR) top-up tax, and the domestic top-up tax (QDTT).
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