Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 7 - TAX NEUTRALITY AND DISTRIBUTION REGIMES  

PART 7-6 - TAXABLE DISTRIBUTION METHOD ELECTION  

SECTION 7-140  

7-140   APPLICATION OF THIS PART  
This Part applies in relation to an Insurance Investment Entity in the same way that it applies in relation to an Investment Entity.