Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 111P
Adjustments to determine qualifying income or loss
Section 111P sets out the adjustments that must be made to a constituent entity's financial accounting net income or loss in order to arrive at its "qualifying income or loss" for the purposes of calculating top-up tax under the Pillar Two rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.