Paragraph 19

(1)

Section 59 (groups of companies) is amended as follows.

(2)

In subsection (2)—

(a)

for “condition” substitute “ conditions ”;

(b)

for “is fulfilled” substitute “ are fulfilled ”.

(3)

In subsection (3), for “The condition is that the” substitute

“The conditions are that—
(a)
each of the bodies corporate is a registered person, and
(b)
the”.