# Finance (No. 2) Act 2023, Paragraph 4: Other administrative provisions

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

(1) Subject to paragraph 5, Parts 4 to 12 of Schedule 14 apply as if—
(a) references to “multinational top-up tax” were to domestic top-up tax;
(b) references to “domestic top-up tax” were to multinational top-up tax;
(c) references to a “multinational group” were references to a group;
(d) where an entity registered under Part 3 of that Schedule (or which should have been registered) is not part of a group—
(i) references to a group or its members (however framed) were references to the entity or an entity (as the context requires);
(ii) references to “the filing member of a group” were references to the entity.
(2) In particular, the Treasury’s power to make regulations under paragraph 39 applies in relation to payments of domestic top-up tax.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.