# Finance Act 2006, Paragraph 8


(1) Section 173 (benefits) is amended as follows.
(2) In subsection (1)—
(a) before “member”, in the first place, insert “ person who is or has been a ”,
(b) for “member”, in the second place, substitute “ person ”, and
(c) for “member's” substitute “ person's ”.
(3) In subsection (3)—
(a) for “member”, in the first place, substitute “ person ”, and
(b) for “member's” substitute “ person's ”.
(4) In subsection (4)—
(a) before “member”, in the first place, insert “ person who is or has been a ”, and
(b) for “member's”, in each place, substitute “ person's ”.
(5) In subsection (7)(b)—
(a) for “member's”, in both places, substitute “ person's ”, and
(b) for “member”, in the first place, substitute “ person ”.
(6) In subsection (9)(a), before “member” insert “ person who is or has been a ”.

---
Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.