Part 1 Overview
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 14 Administration of Multinational Top-up Tax

Section 125

Part 1 Overview

1

(1)     The Commissioners for His Majesty's Revenue and Customs are responsible for the collection and management of multinational top-up tax.

(2)     This Schedule—

(a)     contains provision to enable HMRC to determine when a person is chargeable

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