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Finance Act 2019

Finance Act 2019 Sch 18 para 15

Sch 18 para 15

(1) Schedule 10 (buildings and land) is amended in accordance with this paragraph. (2) In paragraph 3— (a) in sub-paragraph (1), for “body corporate” substitute “ person ” ; (b) in sub-paragraph (2)— (i) in the opening words (in both places) and paragraph (c), for “body corporate” substitute “ person ” ; (ii) in paragraph (c), for “that body” substitute “ that person ” ; (c) in sub-paragraph (3), for “body corporate” substitute “ person (“P”) ” ; (d) in sub-paragraph (4)— (i) in the opening words, for “The body corporate” substitute “ P ” ; (ii) in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “ P ” ; (e) in sub-paragraph (5)— (i) in the opening words, for “The body corporate” substitute “ P ” and for “the body corporate” substitute “ P ” ; (ii) in the closing words, for “the body corporate” substitute “ P ” . (3) In paragraph 4— (a) in sub-paragraph (1), for “body corporate which” substitute “ person (“P”) who ” ; (b) in sub-paragraph (2), for “the body corporate, it” substitute “ P, P ” ; (c) in sub-paragraph (3)(b), for “the body corporate” substitute “ P ” ; (d) in sub-paragraph (3)(c)— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (e) in sub-paragraph (4)(b)— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (f) in sub-paragraph (5), in the opening words— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (g) in sub-paragraph (6)(a)— (i) for “the body corporate” substitute “ P ” ; (ii) for “its” substitute “P's”; (h) in sub-paragraph (6)(b), for “the body corporate” substitute “ P ” ; (i) in sub-paragraph (7), for “the body corporate” substitute “ P ” . (4) In paragraph 21— (a) in sub-paragraph (1)(b)— (i) for “body corporate” substitute “ person ” ; (ii) for “the body” substitute “ the person ” ; (b) in sub-paragraph (3)(a), for “body corporate which” substitute “ person who ” ; (c) in sub-paragraph (9)(b), for “body corporate which” substitute “ person who ” ; (d) in sub-paragraph (11)(b), for “body corporate which” substitute “ person who ” ; (e) in sub-paragraph (12), in the definition of “relevant group member”— (i) after “any person” insert “ (“P”) ” ; (ii) for “body corporate which” substitute “ person who ” ; (iii) for “that person” substitute “ P ” . (5) In paragraph 35(3), for “body corporate” substitute “ person ” .

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