There are currently no known outstanding effects for the Finance Act 2006, Paragraph 9.
9(1)Section 174 (value shifting) 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 ”, and
(b)for “member”, in each other place, substitute “ person ”.
(3)In subsection (2)—
(a)for “member's” substitute “ person's ”, and
(b)for “member”, in both places, substitute “ person ”.
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