http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/18

Schedules

Schedule 18Administration of domestic top-up tax

6Amendments: penalties

1

In paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify etc), in the table after the entry relating to multinational top-up tax (as inserted by paragraph 41 of Schedule 14), insert—

Domestic top-up tax
Obligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023

2

In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors etc), in the table after the entry relating to multinational top-up tax (as inserted by paragraph 45 of Schedule 14), insert—

Domestic top-up tax
Overseas return notification and information provided with it
Domestic top-up tax
Self-assessment return and information provided with it
Domestic top-up tax
Below-threshold notification and information provided with it

Domestic top-up tax	Overseas return notification and information provided with it
Domestic top-up tax	Self-assessment return and information provided with it
Domestic top-up tax	Below-threshold notification and information provided with it