Regulation 62
Application of this Part
of Multinational Enterprise (Minimum Tax) Regulations 2024
Subsidiary LegislationIn forceProvision 74 of 111
Regulation 62
This Part applies to a standalone JV or an entity of a JV group with the following modifications:
(a)
except in paragraph (b), references to an MNE group are to the standalone JV or the JV group of which the entity is a part;
(b)
references to the filing entity of an MNE group are to the filing entity of the MNE group to which the standalone JV or entity is connected;
(c)
references to a constituent entity are to the standalone JV or the entity.