Schedules

Schedule 18Administration of domestic top-up tax

4Other administrative provisions

1

Subject to paragraph 5, Parts 4 to 12 of Schedule 14 apply as if—

a

references to “multinational top-up tax” were to domestic top-up tax;

b

references to “domestic top-up tax” were to multinational top-up tax;

c

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

d

where an entity registered under Part 3 of that Schedule (or which should have been registered) is not part of a group—

i

references to a group or its members (however framed) were references to the entity or an entity (as the context requires);

ii

references to “the filing member of a group” were references to the entity.

2

In particular, the Treasury’s power to make regulations under paragraph 39 applies in relation to payments of domestic top-up tax.