# Finance Act 2018, Paragraph 11


In section 444 (joint venture companies), in subsection (1), after “a qualifying infrastructure company (“the joint venture company”)” insert “ which is the ultimate parent of a worldwide group at all times in that period ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.