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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”.