# Finance (No. 2) Act 2023, Paragraph 37A: Partnership payment notices


(1) An officer of Revenue and Customs may issue a partnership payment notice if an amount of multinational top-up tax payable by a member of a multinational group that is a partnership (including any interest on that amount) is not paid by the end of the period of three months beginning with the relevant date (see paragraph 34(7) to (9)).
(2) A partnership payment notice may be issued to any person (wherever in the world they are located) who—
(a) is a partner, or
(b) was a partner at any time in the accounting period to which the amount payable relates.
(3) A partnership payment notice is a notice requiring the recipient to pay an outstanding amount of multinational top-up tax payable by a member of the group that is a partnership by a date specified in the notice.
(4) Sub-paragraphs (4) to (9) of paragraph 34 and paragraph 36 apply to a partnership payment notice as they apply to a group payment notice.
(5) In this paragraph and in paragraph 37B, reference to a partner, in the case of a limited partnership, is to a general partner.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/37A (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-37A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.