SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
14VATA 1994
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”.