Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 15M is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F115MU.K.For the purposes of paragraphs 15N to 15Z, references to a “chargeable UK sub-group or entity” are references to—
(a)in a case to which paragraph 15H or 15L(3) applies, the UK resident entity,
(b)in a case to which paragraph 15J applies, the UK sub-group,
(c)in a case to which paragraph 15K applies, the residual UK sub-group, or
(d)in a case to which paragraph 15Z1 applies, the designated FPE entity.]
Textual Amendments
F1Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2
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