# Finance Act 2009, Paragraph 7


(1) Paragraph 19 (companies: officers' liability) is amended as follows.
(2) In sub-paragraph (3)—
(a) after “a body corporate” insert “ other than a limited liability partnership ”,
(b) in paragraph (a), omit the “or” at the end, and
(c) after that paragraph insert—
“(aa) a manager, and”.
(3) After that sub-paragraph insert—
“(3A) In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.”
(4) Insert at the end—
“(6) In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/57/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.