Paragraph 48 Minor amendments
United Kingdom
In section 273 (domestic top-up tax: determining top-up amounts of entity that is not a member of a group), in the section 132 contained in subsection (2)—
(a)
in each of Steps 1 to 3, for “member” substitute “entity”;
(b)
in Step 6, at the end insert “and rounded to the nearest fourth decimal place (if it would otherwise have more than four).”