# Finance Act 2019, Paragraph 9

Status: prospective

(1) Section 43D (groups: duplication) is amended in accordance with this paragraph.
(2) In subsection (1), for “body corporate” substitute “ person ”.
(3) In subsection (2), for “body which” substitute “ person who ”.
(4) In subsection (3)—
(a) in paragraph (b), for “bodies” substitute “ persons ”;
(b) in the closing words, for “body or bodies” substitute “ person or persons ”.
(5) In subsection (4)(b), for “body” substitute “ person ”.
(6) In subsection (5), for “body” substitute “ person ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.