Finance Act 2019 (c. 1)

SCHEDULES

Prospective

SCHEDULE 18 U.K. VAT groups: eligibility

PART 2 U.K. Consequential amendments

VATA 1994 U.K.

13 (1) Schedule 9 (exemptions) is amended in accordance with this paragraph. U.K.

(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”.