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

This Chapter shall apply to a qualifying entity—

(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

(b) within the meaning of paragraph (c) of section 111AAB(1) for accounting periods beginning on or after 31 December 2023.