Schedules

Schedule 18Administration of domestic top-up tax

2Meaning of “filing member”

Part 2 of Schedule 14 applies, save that—

a

where a qualifying entity is not part of a group, Part 2 of Schedule 14 does not apply, and references to “filing member” in Schedule 14 apply as if they were references to the qualifying entity;

b

where a qualifying entity is part of a group—

i

references to a “multinational group” apply as if they were references to a group;

ii

the reference in paragraph 2(4)(a) of Schedule 14 to this Schedule applies as if it were a reference to Schedule 14.