SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
8
1
Section 43C (groups: termination of membership) is amended in accordance with this paragraph.
2
In subsection (1), for “body corporate” substitute “
person
”
.
3
In subsection (3)(a) and (b) and in the closing words, for “body” substitute “
person
”
.
4
In subsection (4)(a) and (b), for “body” substitute “
person
”
.