Finance (No. 2) Act 2023

Power to make regulationsU.K.

39(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.