Paragraph 9 Other consequential amendments etc

In Schedule 17 (index of defined expressions), in the table, at the appropriate place insert—

“

“qualifying member (in Chapter 9A of Part 3)”.

”

In Schedule 15 (elections), in paragraph 2(1), after paragraph (h) insert—

“(ha)

section 229F;”.

In section 272 (domestic top-up tax for members of groups), in subsection (4), after paragraph (b) insert—

“(c)

Chapter 9A (qualifying undertaxed profits tax).”

In section 273 (domestic top-up tax for single entities), in subsection (4), after paragraph (z) insert—

“(z1)

Chapter 9A (qualifying undertaxed profits tax).”