SCHEDULES

Prospective

SCHEDULE 18 U.K.VAT groups: eligibility

PART 2 U.K.Consequential amendments

VATA 1994 U.K.

14 (1) Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph. U.K.

(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 ”.