# Finance Act 2018, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.