Finance Act 2019

VATA 1994

15 (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”.