# Finance Act 2006, Paragraph 9


(1) Section 174 (value shifting) is amended as follows.
(2) In subsection (1)—
(a) before “member”, in the first place, insert “ person who is or has been a ”, and
(b) for “member”, in each other place, substitute “ person ”.
(3) In subsection (2)—
(a) for “member's” substitute “ person's ”, and
(b) for “member”, in both places, substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.