# Finance Act 2019, Paragraph 15

Status: prospective

(1) Schedule 10 (buildings and land) is amended in accordance with this paragraph.
(2) In paragraph 3—
(a) in sub-paragraph (1), for “body corporate” substitute “ person ”;
(b) in sub-paragraph (2)—
(i) in the opening words (in both places) and paragraph (c), for “body corporate” substitute “ person ”;
(ii) in paragraph (c), for “that body” substitute “ that person ”;
(c) in sub-paragraph (3), for “body corporate” substitute “ person (“P”) ”;
(d) in sub-paragraph (4)—
(i) in the opening words, for “The body corporate” substitute “ P ”;
(ii) in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “ P ”;
(e) in sub-paragraph (5)—
(i) in the opening words, for “The body corporate” substitute “ P ” and for “the body corporate” substitute “ P ”;
(ii) in the closing words, for “the body corporate” substitute “ P ”.
(3) In paragraph 4—
(a) in sub-paragraph (1), for “body corporate which” substitute “ person (“P”) who ”;
(b) in sub-paragraph (2), for “the body corporate, it” substitute “ P, P ”;
(c) in sub-paragraph (3)(b), for “the body corporate” substitute “ P ”;
(d) in sub-paragraph (3)(c)—
(i) for “the body corporate” substitute “ P ”;
(ii) for “it” substitute “ P ”;
(e) in sub-paragraph (4)(b)—
(i) for “the body corporate” substitute “ P ”;
(ii) for “it” substitute “ P ”;
(f) in sub-paragraph (5), in the opening words—
(i) for “the body corporate” substitute “ P ”;
(ii) for “it” substitute “ P ”;
(g) in sub-paragraph (6)(a)—
(i) for “the body corporate” substitute “ P ”;
(ii) for “its” substitute “P's”;
(h) in sub-paragraph (6)(b), for “the body corporate” substitute “ P ”;
(i) in sub-paragraph (7), for “the body corporate” substitute “ P ”.
(4) In paragraph 21—
(a) in sub-paragraph (1)(b)—
(i) for “body corporate” substitute “ person ”;
(ii) for “the body” substitute “ the person ”;
(b) in sub-paragraph (3)(a), for “body corporate which” substitute “ person who ”;
(c) in sub-paragraph (9)(b), for “body corporate which” substitute “ person who ”;
(d) in sub-paragraph (11)(b), for “body corporate which” substitute “ person who ”;
(e) in sub-paragraph (12), in the definition of “relevant group member”—
(i) after “any person” insert “ (“P”) ”;
(ii) for “body corporate which” substitute “ person who ”;
(iii) for “that person” substitute “ P ”.
(5) In paragraph 35(3), for “body corporate” substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.