Finance Act 2019

Prospective

9(1)Section 43D (groups: duplication) is amended in accordance with this paragraph.U.K.

(2)In subsection (1), for “body corporate” substitute “ person ”.

(3)In subsection (2), for “body which” substitute “ person who ”.

(4)In subsection (3)—

(a)in paragraph (b), for “bodies” substitute “ persons ”;

(b)in the closing words, for “body or bodies” substitute “ person or persons ”.

(5)In subsection (4)(b), for “body” substitute “ person ”.

(6)In subsection (5), for “body” substitute “ person ”.