Schedules

Schedule 18Administration of domestic top-up tax

3Registration

Part 3 of Schedule 14 applies as if—

a

for paragraph 6(1) and (2) there were substituted—

1

A filing member must register with HMRC if the filing member or, if the filing member is a member of a group, a member of that group—

a

is located in the United Kingdom and

b

is a qualifying entity.

2

For the purposes of sub-paragraph (1), a qualifying entity becomes a qualifying entity on the first day of the first accounting period it is a qualifying entity (the “trigger day”).

b

references to a “multinational group” were references to a group.