Regulation 83
Disqualifying conditions for minority-owned constituent entities
of Multinational Enterprise (Minimum Tax) Regulations 2024
Subsidiary LegislationIn forceProvision 95 of 111
Regulation 83
Amended byS 860/2025 wef 31/12/2025S 860/2025 wef 31/12/2025
Subregulation 1
Amended byS 860/2025 wef 31/12/2025
Conditions A, B, C, D and E in regulation 80 (as modified by paragraph (2)) are disqualifying conditions for the purposes of regulation 78(4)(b) in relation to an MNE group and a jurisdiction.
Subregulation 2
Amended byS 860/2025 wef 31/12/2025
Condition C in regulation 80 is modified by replacing any reference to a constituent entity of the MNE group with a minority‑owned constituent entity of the MNE group.