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Finance Act 2006
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4(1)Section 161 (meaning of “payment” etc) is amended as follows.U.K.
(2)In subsection (5)—
(a)before “member”, in the first, third and last places, insert “ person who is or has been a ”, and
(b)for “a member at the date of the member's” substitute “ such a person at the date of the person's ”.
(3)In subsections (6) and (7)—
(a)before “member”, in the first and last places, insert “ person who is or has been a ”, and
(b)for “a member at the date of the member's” substitute “ such a person at the date of the person's ”.
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