Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 Work package

A work package focussed on the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025, made available on 2 July 2025, subject to the Made negative procedure. Scrutiny period described by Commons only instruments.

There are 6 business items actualising 7 steps.

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Business items which have happened - Business items due to happen

Business items which have happened

30 June 2025
1. Instrument created
  
  Read at www.legislation.gov.uk | Business item details
2. Instrument made (signed into law)
  
  Read at www.legislation.gov.uk | Business item details
2 July 2025
1. Laid before the House of Commons (House of Commons)
  
  Read at commonsbusiness.parliament.uk | Business item details
24 July 2025
1. Instrument comes into force as law
  
  Read at www.legislation.gov.uk | Business item details
3 September 2025
1. Considered by the Select Committee on Statutory Instruments (SCSI) (House of Commons)
  Instrument not drawn to the special attention of the House by the Select Committee on Statutory Instruments (SCSI) (House of Commons)
  
  Read at publications.parliament.uk | Business item details

Business items due to happen

15 October 2025
1. Objection period ends
  
  Business item details

Work package identifier

https://id.parliament.uk/n3sckvjH

SPARQL queries used by this page

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      PREFIX : <https://id.parliament.uk/schema/>
      PREFIX id: <https://id.parliament.uk/>
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?Paper a :WorkPackagedThing .  
           ?Paper :name ?Papername ;
           :workPackagedThingHasWorkPackage ?workPackage.
        filter (?workPackage IN (id:n3sckvjH))
           ?workPackage :workPackageHasBusinessItem ?businessItem. 
           ?workPackage :workPackageHasProcedure ?procedure.
         optional {?businessItem :businessItemDate ?businessItemDate}
        optional {?businessItem :businessItemHasBusinessItemWebLink ?businessItemLink}
       ?businessItem :businessItemHasProcedureStep ?businessItemProcedureStep. 
       ?businessItemProcedureStep :name ?businessItemProcedureStepName.
     optional {  ?businessItemProcedureStep :procedureStepHasStepDisplayDepthInProcedure ?stepDepth.
        ?procedure :procedureHasStepDisplayDepthInProcedure ?stepDepth.
    ?stepDepth :stepDisplayDepthInProcedureHasDepth ?depthValue.}
        Optional {?businessItemProcedureStep :procedureStepInLegislature ?legislature.
          ?legislature :name ?legislatureName.}
        Optional {?businessItemProcedureStep :procedureStepHasHouse ?CommonsId.
              filter (?CommonsId IN (id:1AFu55Hs))}
        Optional {?businessItemProcedureStep :procedureStepHasHouse ?LordsId.
          filter (?LordsId IN (id:WkUWUBMx))} }  order by ?businessItemDate ?depthValue ?businessItem

Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 Work package

Business items which have happened

30 June 2025

2 July 2025

24 July 2025

3 September 2025

Business items due to happen

15 October 2025

Work package identifier