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

Schedules

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

Part 11 U.K. Penalties

Penalties payable in connection with this Schedule U.K.

41 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.”.