# Finance Act 2018, Paragraph 11


(1) Paragraph 47 is amended in accordance with this paragraph.
(2) In sub-paragraph (11), for the words from “paragraph 16(1)(c) and (d)” to the end substitute “ paragraph 15S(1)(d) and (e), 15T(1)(e) and (f), 15Z3(1)(c) and (d), 25(1)(c) and (d), 27A(1)(d) and (e) or 27B(1)(d) and (e). ”
(3) In sub-paragraph (14)—
(a) in the words before paragraph (a), after “ “relevant member”” insert “ means ”;
(b) for paragraphs (a) and (b) substitute—
“(a) a chargeable UK resident entity which is a member of the relevant group;
(b) a UK sub-group of the relevant group;
(c) a relevant foreign bank which is a member of the relevant group.”

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/9/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-9/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.