Finance Act 2019

Prospective

13(1)Schedule 9 (exemptions) is amended in accordance with this paragraph.U.K.

(2)In Group 14, in Note (13)—

(a)in the opening words, for “body corporate” substitute “ person ”;

(b)in paragraph (a) for “body” substitute “ person ”;

(c)in paragraph (b)—

(i)for “body corporate, or of any other body corporate which”, substitute “ person, or of any other person who ”;

(ii)for “body, at a time when that body” substitute “ person, at a time when that person ”.

(d)in paragraph (c), for “body corporate” substitute “ person ”.

(3)In that Group, in Note (14), for “body corporate's” substitute “person's”.