# Finance (No. 2) Act 2023, Paragraph 1: Introduction

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

(1) The Commissioners for His Majesty’s Revenue and Customs are responsible for the collection and management of domestic top-up tax.
(2) This Schedule applies (with modifications) Schedule 14 (administration of multinational top-up tax) for the purposes of administering domestic top-up tax.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.