SCHEDULE 18 Administration of Domestic Top-up Tax
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 18 Administration of Domestic Top-up Tax

Section 275

Introduction

1

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

(2)     This Schedule applies (with modifications) Schedule 14 (administration of multinational top-up tax) for the purposes of administering domestic top-up tax.

Meaning of “filing memberâ€

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.

Registration

3

Part 3 of Schedule 14 applies as if—

(a)

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