SCHEDULES

SCHEDULE 18VAT groups: eligibility

PART 2Consequential amendments

9VATA 1994

1

Section 43D (groups: duplication) is amended in accordance with this paragraph.

2

In subsection (1), for “body corporate” substitute “person”.

3

In subsection (2), for “body which” substitute “person who”.

4

In subsection (3)—

a

in paragraph (b), for “bodies” substitute “persons”;

b

in the closing words, for “body or bodies” substitute “person or persons”.

5

In subsection (4)(b), for “body” substitute “person”.

6

In subsection (5), for “body” substitute “person”.