(1) In this section -
'OECD peer review process' means the review process developed, and undertaken, under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, in respect of the domestic top-up tax of a jurisdiction;
'QDTT Safe Harbour' shall be construed in accordance with subsection (2);
'QDTT Safe Harbour standards' means the standards referred to as 'Standards for a QDMTT Safe Harbour' set out in the document referred to in paragraph (e) of the definition, in section 111B, of 'OECD Pillar Two guidance';
'QDTT subgroup' means a group, constituent entity, joint venture or joint venture affiliate that is subject to a separate qualified domestic top-up tax calculation under the tax law of the jurisdiction implementing that qualified domestic top-up tax;
'specified return date' has the meaning assigned to it in section 111AAF.
(2) Notwithstanding section 111AD(3), and subject to subsections (3) to (6), on the making of an election by a filing constituent entity in respe
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