(1) Subject to subsections (2) to (6), Chapters 3 to 8 shall apply for the purposes of determining the domestic top-up tax of a qualifying entity (in this section referred to as 'domestic purposes'), as those Chapters apply for the purpose of determining the top-up tax of a constituent entity for the purposes of this Part.
(2) For the purposes of subsection (1), this Part has effect for domestic purposes as if -
(a) references to a constituent entity were to a qualifying entity,
(b) the formula in section 111AD(3) took no account of qualified domestic top-up tax payable,
(c) sections 111T(1)(b) and 111AS were omitted,
(d) references to financial accounting net income or loss for the fiscal year, where it is determined in accordance with a local accounting standard pursuant to paragraph (e), were to the financial accounting net income or loss determined for a constituent entity, joint venture or joint venture affiliate, as the case may be, in preparing financial statements in accordance
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