Finance (No. 2) Act 2023

Other administrative provisions

4 (1) Subject to paragraph 5, Parts 4 to 12 of Schedule 14 apply as if—

(a) references to “multinational top-up tax” were to domestic top-up tax;

(b) references to “domestic top-up tax” were to multinational top-up tax;

(c) references to a “multinational group” were references to a group;

(d) where an entity registered under Part 3 of that Schedule (or which should have been registered) is not part of a group—

(i) references to a group or its members (however framed) were references to the entity or an entity (as the context requires);

(ii) references to “the filing member of a group” were references to the entity.

(2) In particular, the Treasury’s power to make regulations under paragraph 39 applies in relation to payments of domestic top-up tax.