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”.