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Finance Act 2019

Finance Act 2019 Sch 18 para 9

Sch 18 para 9

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

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