SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
5
1
Section 43 (groups of companies) is amended in accordance with this paragraph.
2
In subsection (1), for “bodies corporate” substitute “
persons
”
.
3
In subsection (1AA)—
a
in paragraph (c)(ii), for “body which” substitute “
person who
”
;
b
in the closing words, for “body” substitute “
person
”
.