Paragraph 15M F1

For the purposes of paragraphs 15N to 15Z, references to a “chargeable UK sub-group or entity” are references to—

(a)

in a case to which paragraph 15H or 15L(3) applies, the UK resident entity,

(b)

in a case to which paragraph 15J applies, the UK sub-group,

(c)

in a case to which paragraph 15K applies, the residual UK sub-group, or

(d)

in a case to which paragraph 15Z1 applies, the designated FPE entity.

Annotations

F1: Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2