4(1)Schedule 4 to that Act (index of defined expressions) is amended as follows.U.K.
(2)In column 2 of the entry for “eligible shares (in Chapter 3 of Part 6)”, for “285(3)” substitute “ 285(3A) and (3B) ”.
(3)In column 1 of the entry for “the 30% eligible shares condition (in Chapter 3 of Part 6)”, for “30%” substitute “ 70% ”.
(4)For the entry for “permanent establishment” substitute—
| “permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| permanent establishment (in Chapter 4 of Part 6) | section 302A”. |