# Finance (No. 2) Act 2023, Paragraph 38: Recovery

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

(1) Any amount due by way of multinational top-up tax liability is recoverable as a debt due to the Crown.
(2) “Multinational top-up tax liability”, in relation to a multinational group for an accounting period, means—
(a) a liability of any person who was a member of the group in the period to multinational top-up tax in respect of the period;
(b) a liability of a person to a penalty referred to in paragraph 40 for anything done (or not done) in respect of the period.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.