32(1)In section 239(6)—
(a)in paragraph (c), omit “(3) or”, and
(b)in the words after paragraph (d), for “and 126” substitute “, 128 and 129”.
(2)In section 240 (location of flow-through entities), for subsection (1) substitute—
“(1)Where a flow-through entity would be a responsible member of a multinational group if the entity were located in the territory in which it is created, it is located in that territory.”