SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
14
1
Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph.
2
In paragraph 1(2), for “body corporate” substitute “
person
”
.
3
In paragraph 2—
a
in sub-paragraph (1)(a), for “body corporate” substitute “
person
”
;
b
in sub-paragraph (2), for “body corporate's” substitute “person's”.
4
In paragraph 3—
a
in sub-paragraph (1)(a) and (b), for “body corporate” substitute “
person
”
;
b
in sub-paragraph (3), for “body corporate” (in both places) substitute “
person
”
;
c
in sub-paragraph (5), for “body corporate which” substitute “
person who
”
.
5
In paragraph 5—
a
in sub-paragraph (1)(b)—
i
for “body corporate which” substitute “
person who
”
;
ii
for “that person” substitute “
the person mentioned in paragraph (a)
”
;
b
in sub-paragraph (2)—
i
for “body corporate (“the relevant body”)” substitute “
person (“the relevant person”)
”
;
ii
for “that body or to any body corporate which” substitute “
that person or to any person who
”
;
iii
for “the relevant body” substitute “
the relevant person
”
.
6
In paragraph 6—
a
in sub-paragraph (7)(b), for “body corporate that” substitute “
person who
”
;
b
in sub-paragraph (11)(b)—
i
for “body corporate which” substitute “
person who
”
;
ii
for “that person” substitute “
the person mentioned in paragraph (a)
”
;
c
in sub-paragraph (11)(c), for “body corporate which” substitute “
person who
”
.