# Finance (No. 2) Act 2023, Paragraph 2: Meaning of “filing member”

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/18/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-18/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.