Schedules
Schedule 14Administration of multinational top-up tax
Part 2Meaning of “filing member”
3
1
This paragraph applies where—
a
the filing member of a multinational group is its ultimate parent, and
b
the ultimate parent is not a company.
2
The obligations of the filing member under this Schedule may be met by—
a
in the case of a partnership other than a limited partnership or a limited liability partnership, any partner;
b
in the case of a limited partnership, any general partner;
c
in the case of a limited liability partnership, the limited liability partnership;
d
in the case of a trust, any trustee;
e
in the case of any other arrangement, any person responsible for preparing the separate financial accounts.
3
In this paragraph, “partnership”, “limited partnership”, “limited liability partnership” and “trust” mean a partnership, limited partnership, limited liability partnership or trust (as the case may be) established under the law of a part of the United Kingdom, or an equivalent entity established under the law of a different country or territory.