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”.