SCHEDULES

SCHEDULE 18VAT groups: eligibility

PART 2Consequential amendments

15VATA 1994

1

Schedule 10 (buildings and land) is amended in accordance with this paragraph.

2

In paragraph 3—

a

in sub-paragraph (1), for “body corporate” substitute “person”;

b

in sub-paragraph (2)—

i

in the opening words (in both places) and paragraph (c), for “body corporate” substitute “person”;

ii

in paragraph (c), for “that body” substitute “that person”;

c

in sub-paragraph (3), for “body corporate” substitute “person (“P”)”;

d

in sub-paragraph (4)—

i

in the opening words, for “The body corporate” substitute “P”;

ii

in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “P”;

e

in sub-paragraph (5)—

i

in the opening words, for “The body corporate” substitute “P” and for “the body corporate” substitute “P”;

ii

in the closing words, for “the body corporate” substitute “P”.

3

In paragraph 4—

a

in sub-paragraph (1), for “body corporate which” substitute “person (“P”) who”;

b

in sub-paragraph (2), for “the body corporate, it” substitute “P, P”;

c

in sub-paragraph (3)(b), for “the body corporate” substitute “P”;

d

in sub-paragraph (3)(c)—

i

for “the body corporate” substitute “P”;

ii

for “it” substitute “P”;

e

in sub-paragraph (4)(b)—

i

for “the body corporate” substitute “P”;

ii

for “it” substitute “P”;

f

in sub-paragraph (5), in the opening words—

i

for “the body corporate” substitute “P”;

ii

for “it” substitute “P”;

g

in sub-paragraph (6)(a)—

i

for “the body corporate” substitute “P”;

ii

for “its” substitute “P’s”;

h

in sub-paragraph (6)(b), for “the body corporate” substitute “P”;

i

in sub-paragraph (7), for “the body corporate” substitute “P”.

4

In paragraph 21—

a

in sub-paragraph (1)(b)—

i

for “body corporate” substitute “person”;

ii

for “the body” substitute “the person”;

b

in sub-paragraph (3)(a), for “body corporate which” substitute “person who”;

c

in sub-paragraph (9)(b), for “body corporate which” substitute “person who”;

d

in sub-paragraph (11)(b), for “body corporate which” substitute “person who”;

e

in sub-paragraph (12), in the definition of “relevant group member”—

i

after “any person” insert “(“P”)”;

ii

for “body corporate which” substitute “person who”;

iii

for “that person” substitute “P”.

5

In paragraph 35(3), for “body corporate” substitute “person”.