There are currently no known outstanding effects for the Finance Act 2018, Paragraph 19.
19(1)Section 59 (groups of companies) is amended as follows.U.K.
(2)In subsection (2)—
(a)for “condition” substitute “ conditions ”;
(b)for “is fulfilled” substitute “ are fulfilled ”.
(3)In subsection (3), for “The condition is that the” substitute “The conditions are that—
(a)each of the bodies corporate is a registered person, and
(b)the”.
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