This section has no associated Explanatory Notes
504U.K.In section 301 (meaning of “qualifying 90% subsidiary”)—
(a)in subsection (3) for “paragraphs 1 and 3 of Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”,
(b)in subsection (4)(a) for “paragraph 3 of that Schedule to the first company” substitute “ section 166 of that Act to company A ”, and
(c)in subsection (4)(b) for “paragraph” substitute “ section ”.