{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-14.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/18/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph.\n(2) In paragraph 1(2), for “body corporate” substitute “ person ”.\n(3) In paragraph 2—\n(a) in sub-paragraph (1)(a), for “body corporate” substitute “ person ”;\n(b) in sub-paragraph (2), for “body corporate's” substitute “person's”.\n(4) In paragraph 3—\n(a) in sub-paragraph (1)(a) and (b), for “body corporate” substitute “ person ”;\n(b) in sub-paragraph (3), for “body corporate” (in both places) substitute “ person ”;\n(c) in sub-paragraph (5), for “body corporate which” substitute “ person who ”.\n(5) In paragraph 5—\n(a) in sub-paragraph (1)(b)—\n(i) for “body corporate which” substitute “ person who ”;\n(ii) for “that person” substitute “ the person mentioned in paragraph (a) ”;\n(b) in sub-paragraph (2)—\n(i) for “body corporate (“the relevant body”)” substitute “ person (“the relevant person”) ”;\n(ii) for “that body or to any body corporate which” substitute “ that person or to any person who ”;\n(iii) for “the relevant body” substitute “ the relevant person ”.\n(6) In paragraph 6—\n(a) in sub-paragraph (7)(b), for “body corporate that” substitute “ person who ”;\n(b) in sub-paragraph (11)(b)—\n(i) for “body corporate which” substitute “ person who ”;\n(ii) for “that person” substitute “ the person mentioned in paragraph (a) ”;\n(c) in sub-paragraph (11)(c), for “body corporate which” substitute “ person who ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/14",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}