2°: Payment of tax

1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:

a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ;

b. Tax credits for research expenditure generated by each company in the group pursuant to article 244 quater B ; article 199 ter B applies to the sum of these tax credits;

b bis. Tax credits for collaborative research generated by each company in the group pursuant to Article 244 quater B bis; Article 199 ter B bis applies to the sum of these tax credits;

c. Tax credits generated by each company in the group pursuant to article 244 quater C; article 199 ter C applies to the sum of these tax credits;

d. The investment tax credits generated by each company in the group pursuant to Article 244 quater E; the provisions of Article 199 ter D apply to the sum of these tax credits;

e. Tax reductions generated by each company in the group pursuant to article 238 bis ;

f. The tax credits generated by each company in the group pursuant to Article 244 quater F ; the provisions of Article 199 ter E apply to the sum of these tax credits;

g. The tax credits generated by each company in the group pursuant to Article 220 sexies ; the provisions of Article 220 F apply to the sum of these tax credits;

h. Tax reductions generated by each company in the group pursuant to Article 220 undecies;

i. (Repealed);

j. Tax credits generated by each company in the group in application of article 220 sexies A; the provisions of article 220 F bis apply to the sum of these tax credits;

k. Tax credits generated by each company in the group pursuant to article 244 quater J ; the provisions of article 220 K apply to the sum of these tax credits;

l. (Expired);

m. Tax credits generated by each company in the group pursuant to article 244 quater M; the provisions of article 199 ter L apply to the sum of these tax credits;

n. Tax credits generated by each company in the group pursuant to Article 244 quater L; the provisions of Article 220 M apply to the sum of these credits;

o. (Expired);

p. Tax credits generated by each company in the group pursuant to article 244 quater O; the provisions of article 220 P apply to the sum of these tax credits;

q. The tax credits generated by each company in the group pursuant to article 220 octies ; the provisions of article 220 Q apply to the sum of these tax credits;

r. Of the tax credits generated by each company in the group pursuant to article 220 nonies, the provisions of article 220 R apply to the sum of these tax credits;

s. Tax credits generated by each company in the group pursuant to article 220 quindecies; article 220 S applies to the sum of these tax credits;

t. Tax reductions generated by each company in the group pursuant to article 220 undecies A;

u. (Repealed)

v. Tax credits generated by each company in the group pursuant to article 220 sexdecies; article 220 T applies to the sum of these tax credits;

w. Tax credits generated by each company in the group pursuant to article 220 terdecies ;

x. Tax credits generated by each company in the group pursuant to article 220 septdecies; article 220 Q bis applies to the sum of these tax credits;

y. Tax credits generated by each company in the group pursuant to article 244 quater U ; article 220 Z applies to the sum of these tax credits;

z. The tax credits generated by each company in the group pursuant to Article 220 quaterdecies ; the provisions of article 220 Z bis apply to the sum of tax credits;

z bis. Tax credits generated by each company in the group pursuant to article 244 quater V ; the provisions of article 220 Z ter apply to the sum of these tax credits;

z ter. Tax credits generated by each company in the group pursuant to article 244 quater W; article 220 Z quater apply to the sum of these tax credits;

z quater. Tax credits generated by each company in the group pursuant to Article 244 quater X; Article 220 Z quinquies applies to the sum of these tax credits;

z quinquies. Tax reductions generated by each company in the group pursuant to article 244 quater Y; article 220 Z sexies applies to the sum of these tax reductions.

2. (Repealed).