Finance Act 2006

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 ”.