123Amount charged by reference to “top-up amounts”U.K.
Where a person is chargeable to multinational top-up tax for an accounting period as a responsible member of a qualifying multinational group or in respect of a responsible member of a qualifying multinational group, the amount (if any) the person must pay is determined as follows—
Step 1
Determine which, if any, of the multinational group’s members that the responsible member is responsible for have top-up amounts or additional top-up amounts for that period and the extent of those amounts.
Step 2
Determine how much of each of those amounts is to be attributed to the responsible member.
Step 3
Add together the amounts attributed to the responsible member.
Step 4
If the result of Step 3 is not expressed in sterling, convert the result of that Step to sterling.