Paragraph 2 Meaning of “filing member”
United Kingdom
Part 2 of Schedule 14 applies, save that—
(a)
where a qualifying entity is not part of a group, Part 2 of Schedule 14 does not apply, and references to “filing member” in Schedule 14 apply as if they were references to the qualifying entity;
(b)
where a qualifying entity is part of a group—
(i)
references to a “multinational group” apply as if they were references to a group;
(ii)
the reference in paragraph 2(4)(a) of Schedule 14 to this Schedule applies as if it were a reference to Schedule 14.