Schedules

Schedule 14Administration of multinational top-up tax

Part 10Payments of multinational top-up tax

39Power to make regulations

1

The Treasury may by regulations make further provision about the payment of multinational top-up tax in circumstances where—

a

a member of a group makes a payment on behalf of another member of the group, or

b

a member of a group is also liable to pay domestic top-up tax.

2

The regulations may in particular make provision for—

a

deeming a payment made by one member of a group to have been made by another;

b

deeming a payment made in respect of multinational top-up tax to have been made in respect of domestic top-up tax.