SCHEDULES

SCHEDULE 18 VAT groups: eligibility

PART 2 Consequential amendments

VATA 1994

9 (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”.