Qualifying domestic top-up taxes

3.—(1) A Qualified Domestic Minimum Top-up Tax for the purposes of the Pillar Two rules that is charged by the territory listed, and under the legislation set out, in Schedule 2 is specified as a qualifying domestic top-up tax with effect on or after the respective date listed in the table.

(2) A Qualified Domestic Minimum Top-up Tax is also a qualifying domestic top-up tax if it is specified as such in a notice published by the Commissioners for His Majesty’s Revenue and Customs.