111AAE Scope of application of qualifying domestic top-up tax

Details

(1) This Chapter shall apply to a qualifying entity:

• (1)(a) within the meaning of paragraph (a) or (b), as the case may be, of section 111AAB(1) for fiscal years beginning on or after 31 December 2023; and
• (1)(b) within the meaning of paragraph (c) of section 111AAB(1) for accounting periods beginning on or after 31 December 2023.

Relevant Date: Finance Act 2024