Paragraph 47 Minor amendments

United Kingdom

In section 272 (determining top-up amounts of entity that is a member of a group)—

(a)

in subsection (8)(da), for “in section 182(2)(e),” substitute “section 182 (total deferred tax adjustment amount) has effect as if in subsection (2)(e),”;

(b)

in subsection (10)(a), for “(8)(e)” substitute “(3A)”.