Finance Act 2019

Prospective

5(1)Section 43 (groups of companies) is amended in accordance with this paragraph.U.K.

(2)In subsection (1), for “bodies corporate” substitute “ persons ”.

(3)In subsection (1AA)—

(a)in paragraph (c)(ii), for “body which” substitute “ person who ”;

(b)in the closing words, for “body” substitute “ person ”.