Finance Act 2006

8 (1) Section 173 (benefits) is amended as follows. U.K.

(2) In subsection (1)—

(a) before “member”, in the first place, insert “ person who is or has been a ”,

(b) for “member”, in the second place, substitute “ person ”, and

(c) for “member's” substitute “ person's ”.

(3) In subsection (3)—

(a) for “member”, in the first place, substitute “ person ”, and

(b) for “member's” substitute “ person's ”.

(4) In subsection (4)—

(a) before “member”, in the first place, insert “ person who is or has been a ”, and

(b) for “member's”, in each place, substitute “ person's ”.

(5) In subsection (7)(b)—

(a) for “member's”, in both places, substitute “ person's ”, and

(b) for “member”, in the first place, substitute “ person ”.

(6) In subsection (9)(a), before “member” insert “ person who is or has been a ”.