Paragraph 49 Minor amendments
United Kingdom
In Schedule 14 (administration of multinational top-up tax)—
(a)
in the italic heading before paragraph 50, after “Multiple” insert “tax-geared”;
(b)
in paragraph 50—
(i)
in sub-paragraph (1), for “in”, in the second place it occurs, substitute “whose amount falls to be determined by reference to the tax payable in relation to”;
(ii)
in sub-paragraph (2), after “penalties” insert “, so far as determined by reference to any particular part of the tax,”;
(iii)
in that sub-paragraph, after “penalty”, in the second place it occurs, insert “(so far as so determined)”.