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Finance Act 2019

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Changes over time for: Paragraph 15

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This version of this cross heading contains provisions that are prospective. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2019, Paragraph 15. Help about Changes to Legislation

Prospective

15(1)Schedule 10 (buildings and land) is amended in accordance with this paragraph.U.K.

(2)In paragraph 3—

(a)in sub-paragraph (1), for “body corporate” substitute “ person ”;

(b)in sub-paragraph (2)—

(i)in the opening words (in both places) and paragraph (c), for “body corporate” substitute “ person ”;

(ii)in paragraph (c), for “that body” substitute “ that person ”;

(c)in sub-paragraph (3), for “body corporate” substitute “ person (“P”) ”;

(d)in sub-paragraph (4)—

(i)in the opening words, for “The body corporate” substitute “ P ”;

(ii)in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “ P ”;

(e)in sub-paragraph (5)—

(i)in the opening words, for “The body corporate” substitute “ P ” and for “the body corporate” substitute “ P ”;

(ii)in the closing words, for “the body corporate” substitute “ P ”.

(3)In paragraph 4—

(a)in sub-paragraph (1), for “body corporate which” substitute “ person (“P”) who ”;

(b)in sub-paragraph (2), for “the body corporate, it” substitute “ P, P ”;

(c)in sub-paragraph (3)(b), for “the body corporate” substitute “ P ”;

(d)in sub-paragraph (3)(c)—

(i)for “the body corporate” substitute “ P ”;

(ii)for “it” substitute “ P ”;

(e)in sub-paragraph (4)(b)—

(i)for “the body corporate” substitute “ P ”;

(ii)for “it” substitute “ P ”;

(f)in sub-paragraph (5), in the opening words—

(i)for “the body corporate” substitute “ P ”;

(ii)for “it” substitute “ P ”;

(g)in sub-paragraph (6)(a)—

(i)for “the body corporate” substitute “ P ”;

(ii)for “its” substitute “P's”;

(h)in sub-paragraph (6)(b), for “the body corporate” substitute “ P ”;

(i)in sub-paragraph (7), for “the body corporate” substitute “ P ”.

(4)In paragraph 21—

(a)in sub-paragraph (1)(b)—

(i)for “body corporate” substitute “ person ”;

(ii)for “the body” substitute “ the person ”;

(b)in sub-paragraph (3)(a), for “body corporate which” substitute “ person who ”;

(c)in sub-paragraph (9)(b), for “body corporate which” substitute “ person who ”;

(d)in sub-paragraph (11)(b), for “body corporate which” substitute “ person who ”;

(e)in sub-paragraph (12), in the definition of “relevant group member”—

(i)after “any person” insert “ (“P”) ”;

(ii)for “body corporate which” substitute “ person who ”;

(iii)for “that person” substitute “ P ”.

(5)In paragraph 35(3), for “body corporate” substitute “ person ”.

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