Schedules
Schedule 18Administration of domestic top-up tax
3Registration
Part 3 of Schedule 14 applies as if—
a
for paragraph 6(1) and (2) there were substituted—
1
A filing member must register with HMRC if the filing member or, if the filing member is a member of a group, a member of that group—
a
is located in the United Kingdom and
b
is a qualifying entity.
2
For the purposes of sub-paragraph (1), a qualifying entity becomes a qualifying entity on the first day of the first accounting period it is a qualifying entity (the
“trigger day”).
b
references to a “multinational group” were references to a group.