Official URL

https://assets.publishing.service.gov.uk/media/6a548e2ea6586e258d371cf3/Pillar_Two_-_draft_legislation.pdf

Attached to

Introduction of the Side-by-Side package and amendments to Multinational Top-up Tax and Domestic Top-up Tax

Publisher / authority

HMRC

Type

attachment

Source

HMRC Budget 2026 tax documents (collection)

Collection heading

—

Published / updated by source

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First seen by VERADIQ

28 Oct 2026, 07:46 UTC

Preserved versions

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.