Schedules

Schedule 14 U.K.Administration of multinational top-up tax

Part 6 U.K.Enquiries into a self-assessment return

15 (1) This Part of this Schedule applies if the filing member of a multinational group has submitted a self-assessment return under paragraph 13 for an accounting period. U.K.

(2) In this Part “return” means a self-assessment return (including as amended under paragraph 14).