Schedules

Schedule 18 U.K.Administration of domestic top-up tax

Meaning of “filing member” U.K.

2 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.