Sch 18 para 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 ” .