SCHEDULES

SCHEDULE 18VAT groups: eligibility

PART 2Consequential amendments

8VATA 1994

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”.