Finance Act 2019

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”.