{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Amendments: penalties",
  "text": "(1) In paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify etc), in the table after the entry relating to multinational top-up tax (as inserted by paragraph 41 of Schedule 14), insert—\n“\nDomestic top-up tax\nObligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023\n”\n(2) In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors etc), in the table after the entry relating to multinational top-up tax (as inserted by paragraph 45 of Schedule 14), insert—\n“\nDomestic top-up tax\nOverseas return notification and information provided with it\nDomestic top-up tax\nSelf-assessment return and information provided with it\nDomestic top-up tax\nBelow-threshold notification and information provided with it\n”",
  "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/6",
    "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."
}