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”.