# Finance Act 2019, Paragraph 14

Status: prospective

(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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.