Part 4 Minor and technical changes

United Kingdom

1. 48Chapter 2 of Part 3 (qualifying multinational groups and their members)
2. 49Chapter 3 of Part 3 (effective tax rate)
3. 50Chapter 4 of Part 3 (calculation of adjusted profits)
4. 51Chapter 5 of Part 3 (covered tax balance)
5. 52Chapter 6 of Part 3 (calculation of top-up amounts)
6. 53Chapter 7 of Part 3 (allocating top-up amounts)
7. 54Chapter 8 of Part 3 (further adjustments)
8. 55Chapter 9 of Part 3 (special provision for investment entities etc)
9. 56Chapter 10 of Part 3 (definitions etc)
10. 57Part 4 (domestic top-up tax)
11. 58Schedules 14 to 17