# Finance (No. 2) Act 2023, Paragraph 39: Power to make regulations

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

(1) The Treasury may by regulations make further provision about the payment of multinational top-up tax in circumstances where—
(a) a member of a group makes a payment on behalf of another member of the group, ...
(aa) a partner of a partnership makes a payment on behalf of the partnership or another partner, or
(b) a member of a group is also liable to pay domestic top-up tax.
(2) The regulations may in particular make provision for—
(a) deeming a payment made by one member of a group to have been made by another;
(aa) deeming a payment made by a partner of a partnership to have been made by the partnership or another partner;
(b) deeming a payment made in respect of multinational top-up tax to have been made in respect of domestic top-up tax.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.