45In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors etc), in the table after the entry relating to digital services tax returns insert—
| “Multinational top-up tax | Overseas return notification and information provided with it |
| Multinational top-up tax | Self-assessment return and information provided with it |
| Multinational top-up tax | Below-threshold notification and information provided with it”. |