This is the original version (as it was originally enacted).
39(1)The Treasury may by regulations make further provision about the payment of multinational top-up tax in circumstances where—
(a)a member of a group makes a payment on behalf of another member of the group, or
(b)a member of a group is also liable to pay domestic top-up tax.
(2)The regulations may in particular make provision for—
(a)deeming a payment made by one member of a group to have been made by another;
(b)deeming a payment made in respect of multinational top-up tax to have been made in respect of domestic top-up tax.
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