VATA 1994
7(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”.