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Amendment of section 615 of Act of 1997
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56. Section 615 of the Act of 1997 is amended, in subsection (2)(b), by the substitution of the following subparagraph for subparagraph (ii):
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“(ii) a reference to a company shall apply only to a company which, by virtue of the law of a relevant Member State, is resident for the purposes of tax in such a Member State, and for this purpose—
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‘relevant Member State’, in addition to the meaning assigned to that expression by section 616(7), shall be deemed to include the United Kingdom;
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‘tax’, in relation to a relevant Member State other than the State, means any tax imposed in the Member State which corresponds to corporation tax in the State.”.
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