Amendment to Global Minimum Tax Implementing Regulations

Regulation 6 of the ‘European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations’ has been revised by Legal Notice 130 of 2024 with effect from 20 February 2024, as follows:

• in Regulation 6(1), the words “regulation 2(7)” has been substituted by the words “regulation 2(5)”; and
• in Regulation 6(3), the words “regulation 2(7)” has been substituted by the words “regulation 2(5).