xmlns:atom="http://www.w3.org/2005/Atom"

Schedules

Schedule 12Pillar Two

Part 4Minor and technical changes

Chapter 9 of Part 3 (special provision for investment entities etc)

55(1)In section 220(3) (top-up amount of investment entity) for “section 33(2)” substitute “that Chapter”.

(2)In section 221(4) (substance based income exclusion for investment entity), for “Schedule 12” substitute “Schedule 14”.

(3)In section 229(3) (multi-parent groups), for “section 127(3)” substitute “section 128(3)”.