SCHEDULES

SCHEDULE 19 U.K.Large businesses: tax strategies and sanctions

PART 1 U.K.Interpretation

“Relevant body” U.K.

2 (1) “Relevant body” means a UK company or any other body corporate (wherever incorporated), but does not include a limited liability partnership. U.K.

(2) A relevant body is a “foreign” relevant body (or member of a group or sub-group) if it is incorporated outside the United Kingdom.