# Finance (No. 2) Act 2023, Paragraph 3: Registration

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

Part 3 of Schedule 14 applies as if—
(a) for paragraph 6(1) and (2) there were substituted—
“(1) A filing member must register with HMRC if the filing member or, if the filing member is a member of a group, a member of that group—
(a) is located in the United Kingdom and
(b) is a qualifying entity.
(2) For the purposes of sub-paragraph (1), a qualifying entity becomes a qualifying entity on the first day of the first accounting period it is a qualifying entity (the “trigger day”).”;
(b) references to a “multinational group” were references to a group.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.