SCHEDULES

SCHEDULE 18VAT groups: eligibility

PART 2Consequential amendments

13VATA 1994

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”.