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”.