SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
13
1
Schedule 9 (exemptions) is amended in accordance with this paragraph.
2
In Group 14, in Note (13)—
a
in the opening words, for “body corporate” substitute “
person
”
;
b
in paragraph (a) for “body” substitute “
person
”
;
c
in paragraph (b)—
i
for “body corporate, or of any other body corporate which”, substitute “
person, or of any other person who
”
;
ii
for “body, at a time when that body” substitute “
person, at a time when that person
”
.
d
in paragraph (c), for “body corporate” substitute “
person
”
.
3
In that Group, in Note (14), for “body corporate's” substitute “person's”.