Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 Reading list

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) Regulations 2025, made available on 31 March 2025, subject to the Made negative procedure. Scrutiny period described by Commons only instruments.

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Work package identifier

https://id.parliament.uk/sOjcYEPd

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A work package

# We declare the Parliament and ID namespaces.
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        PREFIX id: <https://id.parliament.uk/>

# We select the properties we want to appear in results. The asterisk will select all properties from the query.
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        ?paper a :WorkPackagedThing .  
        ?paper :name ?paperName ;
        :workPackagedThingHasWorkPackage ?workPackage.

# We specify that a paper might have a web link. 
        OPTIONAL {?paper :workPackagedThingHasWorkPackagedThingWebLink ?workPackagedThingWebLink.}
  
        # We specify that a paper might have a laying with a laid date. We also specify that a laying will have a procedure step.  
        OPTIONAL {?paper :laidThingHasLaying ?laying.
        ?laying :layingDate ?laidDate;
        :businessItemHasProcedureStep ?step.
    
        # We specify that the laying will have one of two steps - 'Laid before the House of Commons' or 'Notification from Department announcing the publication of the draft laid before the House of Commons'. 
        FILTER (?step in (id:isWn7s3K, id:cspzmb6w))}

# We look for work packages with a procedure and the procedure's name.   
        ?workPackage :workPackageHasProcedure ?procedure.
        ?procedure :name ?procedureName.

# We specify that a work package may have a calculcation style with it's name but that a calculation style is not required. 
        OPTIONAL{ ?workPackage :workPackageHasCalculationStyle ?calculationStyle. 
        ?calculationStyle :name ?calculationStyleName. }

# We specify a specific work package using its ID. 
        FILTER (?workPackage in (id:sOjcYEPd))
        }

A list of business items in a work package with a link, actualising steps in the reading list collection

# We declare the Parliament and ID namespaces.
        PREFIX : <https://id.parliament.uk/schema/>
        PREFIX id: <https://id.parliament.uk/>

# We select the relevant properties we want to appear in  results. 
        SELECT ?paper ?paperName ?workPackage ?businessItem ?businessItemLink ?businessItemProcedureStep ?businessItemDate ?businessItemProcedureStepName?legislature ?legislatureName ?commonsId ?lordsId WHERE {
        # We find all papers with a name and a work package.
        ?paper a :WorkPackagedThing ;  
        :name ?paperName ;
        :workPackagedThingHasWorkPackage ?workPackage.

# We specify a specific work package using its ID. 
        FILTER (?workPackage IN (id:sOjcYEPd))

# We find business items associated with the work package.    
        ?workPackage :workPackageHasBusinessItem ?businessItem.
  
        # We specify that business items must have a web link and that we're also looking for a business item's procedure step. 
        ?businessItem :businessItemHasBusinessItemWebLink ?businessItemLink;
        :businessItemHasProcedureStep ?businessItemProcedureStep.

# We specify that business items might have a date but it is not required. 
        OPTIONAL {?businessItem :businessItemDate ?businessItemDate}

# We look for business items that are part of the 'Reading list' step collection. This means only work packages that have a business item actualising a step from that step collection will appear in the results.
        ?businessItemProcedureStep :procedureStepHasProcedureStepCollectionMembership/:procedureStepCollectionMembershipHasProcedureStepCollection  id:Ji8bWVUj.

# We look for the names of procedure steps that are actualised by a business item. 
        ?businessItemProcedureStep :name ?businessItemProcedureStepName.
  
        # We specify whether a procedure step belongs to a legislature and specify the results should show the legislature's name. 
        OPTIONAL {?businessItemProcedureStep :procedureStepInLegislature ?legislature.
        ?legislature :name ?legislatureName.}

# We specify whether a procedure step belongs to the House of Commons. 
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        # We specify the House ID for the House of Commons.
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        # We specify whether a procedure step belongs to the House of Lords.   
        OPTIONAL {?businessItemProcedureStep :procedureStepHasHouse ?lordsId.
        # We specify the House ID for the House of Lords.    
        FILTER (?lordsId IN (id:WkUWUBMx))} }

# We order the results by business item date.  
        ORDER BY ?businessItemDate