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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”.