Paragraph 46 Minor amendments

United Kingdom

(1)

Section 267 (DTT excluded entities) is amended as follows.

(2)

(a)

in the words before paragraph (a), for “An investment entity that” substitute “Where an investment entity”;

(b)

in paragraph (a), at the beginning insert “that entity”;

(c)

in paragraph (b), for “272(8)(e)” substitute “272(3A)”.

(3)

(a)

omit “(8)(e)”;

(b)

at the end insert “and the section 193A(2) contained in subsection (3A) of that section”.