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Finance Act 2009

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This is the original version (as it was originally enacted).

This section has no associated Explanatory Notes

7(1)Paragraph 19 (companies: officers' liability) is amended as follows.

(2)In sub-paragraph (3)—

(a)after “a body corporate” insert “other than a limited liability partnership”,

(b)in paragraph (a), omit the “or” at the end, and

(c)after that paragraph insert—

(aa)a manager, and.

(3)After that sub-paragraph insert—

(3A)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

(4)Insert at the end—

(6)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.

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