Citation, commencement and effect

regulation 1 + 1.—(1) These Regulations may be cited as the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 and come into force on 21st April 2025.

(2) These Regulations have effect for accounting periods beginning on or after 31st December 2023.