Accredited qualifying domestic top-up taxes

regulation 4 + 4.—(1) A Qualified Domestic Minimum Top-up Tax for the purpose of the Pillar Two rules that is charged by the territory listed, and under the legislation set out, in Schedule 3 is specified as an accredited 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 an accredited 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.