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”.