Finance Act 2019

Prospective

8(1)Section 43C (groups: termination of membership) is amended in accordance with this paragraph.U.K.

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

(3)In subsection (3)(a) and (b) and in the closing words, for “body” substitute “ person ”.

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