# Finance (No. 2) Act 2023, Paragraph 45


In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors etc), in the table after the entry relating to digital services tax returns insert—
“
Multinational top-up tax
Overseas return notification and information provided with it
Multinational top-up tax
Self-assessment return and information provided with it
Multinational top-up tax
Below-threshold notification and information provided with it
”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.