OpenLegislation

Regulation 33 Amendment to regulation 67 (income from wholly-owned subsidiaries)I1

United Kingdom

In regulation 67 (income from wholly-owned subsidiaries) in paragraph (2)—

(a)

in sub-paragraph (a) for “and beneficially” substitute “or indirectly”, and

(b)

in sub-paragraph (b) after “directly” insert “or indirectly”.

Annotations

Commencement

I1

Reg. 33 in force at 27.5.2011, see reg. 1(1)