# Finance (No. 2) Act 2023, Paragraph 4

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

(1) The obligations of a filing member of a multinational group that is part of a multi-parent group may be met by the filing member of any of the groups that are part of that multi-parent group, subject to sub-paragraph (2).
(2) The obligations of the filing member may not be met by a person nominated under paragraph 2(2) unless the ultimate parent of each group forming the multi-parent group has authorised the nomination.
(3) Any authorisation must be in writing.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.