# Finance Act 2011, Paragraph 15M


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.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/15M (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15M
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.