There are currently no known outstanding effects for the Finance Act 2006, Paragraph 4.
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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