Finance (No. 3) Act 2010

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.