Clause 72
MTT or DTT payable despite any proceedings
of Multinational Enterprise (Minimum Tax) Bill
BillNot in forceProvision 72 of 88
Clause 72
The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any MTT or DTT for which the person is or may be liable.