# Finance (No. 2) Act 2023, Section 125: Administration of multinational top-up tax

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

Schedule 14 makes provision for—
(a) information returns which must be made in respect of multinational groups,
(b) assessments to multinational top-up tax,
(c) penalties, and
(d) other administrative matters.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/125 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.