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.

45 In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors etc), in the table after the entry relating to digital services tax returns insert—

“Multinational top-up tax	Overseas return notification and information provided with it
Multinational top-up tax	Self-assessment return and information provided with it
Multinational top-up tax	Below-threshold notification and information provided with it”.