# Finance Act 2026, Paragraph 49: Minor amendments

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

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)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.