Finance Act 2019 (c. 1)

SCHEDULES

Prospective

SCHEDULE 18 U.K. VAT groups: eligibility

PART 2 U.K. Consequential amendments

VATA 1994 U.K.

8 (1) Section 43C (groups: termination of membership) is amended in accordance with this paragraph. U.K.

(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 ”.