SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
7VATA 1994
1
Section 43B (groups: applications) is amended in accordance with this paragraph.
2
In subsection (1), for “bodies corporate, which” substitute “persons, who”.
3
In subsection (2)—
a
in the opening words, for “bodies corporate” substitute “persons”;
b
in paragraph (a), for “body corporate, which” substitute “person, who”;
c
in paragraph (b), for “body corporate” substitute “person”;
d
in paragraph (d), for “bodies corporate” substitute “persons”;
4
In subsection (3)—
a
in the opening words, for “bodies corporate” substitute “persons”;
b
in paragraph (b), for “bodies” substitute “persons”;
5
In subsection (5)—
a
in paragraph (a), for “bodies corporate” substitute “persons”;
b
in paragraph (b), for “body corporate” substitute “person”.