2U.K.In paragraph 3 (meaning of “the qualification period”)—
(a)in sub-paragraph (1)(b)(ii), and
(b)in sub-paragraph (2)(a) and (b),
for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.
2U.K.In paragraph 3 (meaning of “the qualification period”)—
(a)in sub-paragraph (1)(b)(ii), and
(b)in sub-paragraph (2)(a) and (b),
for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.