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Finance (No. 2) Act 2023
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237Intermediate and partially-owned parent members
(1)A member of a multinational group is a partially-owned parent member of that group if—
(a)it is not a permanent establishment, investment entity or the ultimate parent,
(b)it has (directly or indirectly) an ownership interest in another member of the group, and
(c)more than 20% of the ownership interests that represent an entitlement to a share of the profits of the member are held by persons that are not members of the group.
(2)A member of a multinational group is an intermediate parent member of the group if—
(a)it is not a permanent establishment, investment entity, a partially-owned parent member or the ultimate parent, and
(b)it has (directly or indirectly) an ownership interest in another member of the group.
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