# Finance Act 2024, Paragraph 57: Part 4 (domestic top-up tax)

Extent: E+W+S+N.I.

(1) In section 271 (election to make one member of a group liable for amounts charged)—
(a) in subsection (1) for “responsible” substitute “elected”,
(b) in subsection (2) for “responsible”, in both places it occurs, substitute “elected”, and
(c) in subsection (3) for “responsible” substitute “elected”.
(2) In section 272 (determining top-up amounts of entity that is a member of a group), in subsection (8)(c)(i) for “after subsection (1) there were inserted” substitute “for subsection (1A) there were substituted”.
(3) In section 273 (determining top-up amounts of entity that is not a member of a group), in subsection (4)—
(a) in the words before paragraph (a), after “domestic” insert “entity”,
(b) in paragraph (e), for “subsection (2)(c)” substitute “subsection (3)(c)”,
(c) after paragraph (p), insert—
“(pa) in section 173 (covered taxes), subsection (1)(b);”.

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/12/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.