Regulation 96

A tax imposed by each law of a jurisdiction set out under the column entitled “Domestic law” in the table under the heading “Qualified Domestic Minimum Top-up Tax Rules and QDMTT Safe Harbours” (as amended from time to time) on the prescribed webpage, is prescribed as a tax that is equivalent in effect as the DTT for the purposes of the Act.

Such tax is also a tax to which regulation 78 applies if, in that table, the word “yes” is indicated under the column entitled “QDMTT Safe Harbour”, opposite the law imposing it.

Such tax is a tax prescribed under paragraph (1) and (as the case may be) a tax described in paragraph (2), with effect from the date indicated under the column entitled “Effective date” in that table, opposite the law imposing it.

In this regulation and regulation 97, the prescribed webpage is the webpage entitled “Central Record of Legislation with Transitional Qualified Status” (or any name replacing it), as amended from time to time, that is accessible on the website https://www.oecd.org.