Schedules

Schedule 14 Administration of multinational top-up tax

Part 2 Meaning 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.