Paragraph 12 Minority owned members
United Kingdom
For the purposes of this Part of this Schedule, references to the standard members of a multinational group include minority owned members.
Notes on Chapter 2
Textual amendments
- F1
Words in Sch. 16 Pt. 2 Ch. 2 heading inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(3), 10