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9(1)Section 436 (meaning of “qualifying infrastructure activity”) is amended as follows.
(2)In subsection (2)(d), for “(see subsection (10))” substitute “(see subsections (10) and (10A))”.
(3)After subsection (10) insert—
“(10A)In determining whether the condition in subsection (10)(b) is met in relation to a company not resident in the United Kingdom at any time, a source of income of the company is ignored if, having regard to all the circumstances, it is reasonable to regard as insignificant the amount of income arising from the source for the accounting period including that time.”
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