Schedules

Schedule 14Administration of multinational top-up tax

Part 10Payments of multinational top-up tax

38Recovery

1

Any amount due by way of multinational top-up tax liability is recoverable as a debt due to the Crown.

2

“Multinational top-up tax liability”, in relation to a multinational group for an accounting period, means—

a

a liability of any person who was a member of the group in the period to multinational top-up tax in respect of the period;

b

a liability of a person to a penalty referred to in paragraph 40 for anything done (or not done) in respect of the period.