Application in the case of joint venture groupU.K.
10For the purpose of applying Chapter 1 of this Part of this Schedule to a joint venture group (see section 226 which applies this Schedule generally, with modifications, to joint venture groups)—
(a)paragraph 3(2)(c) were omitted (requirement for qualifying country-by-country report),
(b)the reference in paragraph 4(2) to “the financial accounts of that member that are used for preparation of the group’s country-by-country report” were to the financial accounts that would be used if a qualifying country-by-country report had been prepared in respect of the joint venture group, and
(c)in paragraph 9(2), the words from “ignoring” to the end were omitted.