14(1)Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph.
(2)In paragraph 1(2), for “body corporate” substitute “person”.
(3)In paragraph 2—
(a)in sub-paragraph (1)(a), for “body corporate” substitute “person”;
(b)in sub-paragraph (2), for “body corporate’s” substitute “person’s”.
(4)In paragraph 3—
(a)in sub-paragraph (1)(a) and (b), for “body corporate” substitute “person”;
(b)in sub-paragraph (3), for “body corporate” (in both places) substitute “person”;
(c)in sub-paragraph (5), for “body corporate which” substitute “person who”.
(5)In paragraph 5—
(a)in sub-paragraph (1)(b)—
(i)for “body corporate which” substitute “person who”;
(ii)for “that person” substitute “the person mentioned in paragraph (a)”;
(b)in sub-paragraph (2)—
(i)for “body corporate (“the relevant body”)” substitute “person (“the relevant person”)”;
(ii)for “that body or to any body corporate which” substitute “that person or to any person who”;
(iii)for “the relevant body” substitute “the relevant person”.
(6)In paragraph 6—
(a)in sub-paragraph (7)(b), for “body corporate that” substitute “person who”;
(b)in sub-paragraph (11)(b)—
(i)for “body corporate which” substitute “person who”;
(ii)for “that person” substitute “the person mentioned in paragraph (a)”;
(c)in sub-paragraph (11)(c), for “body corporate which” substitute “person who”.