Paragraph 2
In paragraph 3 (meaning of “the qualification period”)—
(a)
in sub-paragraph (1)(b)(ii), and
(b)
in sub-paragraph (2)(a) and (b),
for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.
In paragraph 3 (meaning of “the qualification period”)—
in sub-paragraph (1)(b)(ii), and
in sub-paragraph (2)(a) and (b),
for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.