# Finance (No. 2) Act 2023, Paragraph 6: Amendments: penalties

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

(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—
“
Domestic top-up tax
Obligation 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
”
(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—
“
Domestic top-up tax
Overseas return notification and information provided with it
Domestic top-up tax
Self-assessment return and information provided with it
Domestic top-up tax
Below-threshold notification and information provided with it
”

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.