# Finance Act 2019, Paragraph 5

Status: prospective

(1) Section 43 (groups of companies) is amended in accordance with this paragraph.
(2) In subsection (1), for “bodies corporate” substitute “ persons ”.
(3) In subsection (1AA)—
(a) in paragraph (c)(ii), for “body which” substitute “ person who ”;
(b) in the closing words, for “body” substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.