68(1)In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,” insert “multinational top-up tax,”.U.K.
(2)In section 178(2) of FA 1989 (setting of interest rates), at the end insert—
“(x)paragraphs 33 and 51 of Schedule 14 to the Finance Act 2023.”.
(3)In paragraph 63(1) of Schedule 36 to FA 2008 (information and inspection powers), after paragraph (cc) insert—
“(cd)multinational top-up tax;”.
(4)In section 206(3) of FA 2013, at the end insert—
“(h)multinational top-up tax.”.