Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 14 U.K. Administration of multinational top-up tax

Part 10 U.K. Payments of multinational top-up tax

Timing of payments U.K.

33 (1) Interest is to accrue on amounts payable under paragraph 32, but not paid, from the day after the latest date on which the amounts were required to be paid.

(2) The rate of interest is to be as provided in regulations under section 178 of FA 1989.