Regulation 61C
Application of regulations 61A and 61B to multi-parent groups for purpose of Part 3 of Act, etc.
of Multinational Enterprise (Minimum Tax) Regulations 2024
Subsidiary LegislationIn forceProvision 73 of 111
Regulation 61C
Amended byS 129/2025 wef 25/02/2025
Regulations 61A and 61B also apply for the purpose of Part 3 of the Act and these Regulations insofar as they are for carrying out or giving effect to that Part.