Finance Act 2018

Registration: supplementary and consequential amendments

19(1)Section 59 (groups of companies) is amended as follows.

(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.