{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-4.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/18/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Other administrative provisions",
  "text": "(1) Subject to paragraph 5, Parts 4 to 12 of Schedule 14 apply as if—\n(a) references to “multinational top-up tax” were to domestic top-up tax;\n(b) references to “domestic top-up tax” were to multinational top-up tax;\n(c) references to a “multinational group” were references to a group;\n(d) where an entity registered under Part 3 of that Schedule (or which should have been registered) is not part of a group—\n(i) references to a group or its members (however framed) were references to the entity or an entity (as the context requires);\n(ii) references to “the filing member of a group” were references to the entity.\n(2) In particular, the Treasury’s power to make regulations under paragraph 39 applies in relation to payments of domestic top-up tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/4",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}