Amendment to regulation 67 (income from wholly-owned subsidiaries)
This
adran has no associated
Memorandwm Esboniadol
33. In regulation 67 (income from wholly-owned subsidiaries) in paragraph (2)—
(a)in sub-paragraph (a) for “and beneficially” substitute “or indirectly”, and
(b)in sub-paragraph (b) after “directly” insert “or indirectly”.