Schedules
Schedule 14Administration of multinational top-up tax
Part 11Penalties
41Penalties payable in connection with this Schedule
In paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify etc), in the table after the entry relating to digital services tax insert—
Multinational top-up tax
Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.