Paragraph 14

Not yet in force

(1)

Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph.

(2)

In paragraph 1(2), for “body corporate” substitute “ person ”.

(3)

In paragraph 2—

(a)

in sub-paragraph (1)(a), for “body corporate” substitute “ person ”;

(b)

in sub-paragraph (2), for “body corporate's” substitute “person's”.

(4)

In paragraph 3—

(a)

in sub-paragraph (1)(a) and (b), for “body corporate” substitute “ person ”;

(b)

in sub-paragraph (3), for “body corporate” (in both places) substitute “ person ”;

(c)

in sub-paragraph (5), for “body corporate which” substitute “ person who ”.

(5)

In paragraph 5—

(a)

in sub-paragraph (1)(b)—

(i)

for “body corporate which” substitute “ person who ”;

(ii)

for “that person” substitute “ the person mentioned in paragraph (a) ”;

(b)

in sub-paragraph (2)—

(i)

for “body corporate (“the relevant body”)” substitute “ person (“the relevant person”) ”;

(ii)

for “that body or to any body corporate which” substitute “ that person or to any person who ”;

(iii)

for “the relevant body” substitute “ the relevant person ”.

(6)

In paragraph 6—

(a)

in sub-paragraph (7)(b), for “body corporate that” substitute “ person who ”;

(b)

in sub-paragraph (11)(b)—

(i)

for “body corporate which” substitute “ person who ”;

(ii)

for “that person” substitute “ the person mentioned in paragraph (a) ”;

(c)

in sub-paragraph (11)(c), for “body corporate which” substitute “ person who ”.