- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1(1)Section 43A of VATA 1994 (groups: eligibility) is amended as follows.
(2)In subsection (1), in the opening words—
(a)for “bodies corporate” substitute “UK bodies corporate”;
(b)omit “each is established or has a fixed establishment in the United Kingdom and”.
(3)Omit subsections (2) and (3).
(4)At the end insert—
“(4)An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—
(a)controls the UK body corporate or all of the UK bodies corporate, and
(b)is established, or has a fixed establishment, in the United Kingdom in relation to the business.
(5)Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—
(a)controls the UK body corporate or all of the UK bodies corporate, and
(b)is established, or has a fixed establishment, in the United Kingdom in relation to the business.
(6)In this section—
(a)“UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;
(b)“relevant person” means an individual, a body corporate or a Scottish partnership.
(7)Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.”
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