Value Added Tax Act 1994

[F1 43B Groups: applications. U.K.

(1) This section applies where an application is made to the Commissioners for two or more [F2 persons, who] are eligible [F3 by virtue of section 43A], to be treated as members of a group.

(2) This section also applies where two or more [F4 persons] are treated as members of a group and an application is made to the Commissioners—

(a) for another [F5 person, who] is eligible [F6 by virtue of section 43A] to be treated as a member of the group, to be treated as a member of the group,

(b) for a [F7 person] to cease to be treated as a member of the group,

(c) for a member to be substituted as the group’s representative member, or

(d) for the [F8 persons] no longer to be treated as members of a group.

(3) An application with respect to any [F9 persons]—

(a) must be made by one of them or by the person controlling them, and

(b) in the case of an application for the [F10 persons] to be treated as a group, must appoint one of them as the representative member.

(4) Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from—

(a) the day on which the application is received by the Commissioners, or

(b) such earlier or later time as the Commissioners may allow.

(5) The Commissioners may refuse an application, within the period of 90 days starting with the day on which it was received by them, if it appears to them—

(a) in the case of an application such as is mentioned in subsection (1) above, that the [F11 persons] are not eligible [F12 by virtue of section 43A] to be treated as members of a group,

(b) in the case of an application such as is mentioned in subsection (2)(a) above, that the [F13 person] is not eligible [F14 by virtue of section 43A] to be treated as a member of the group, or

(c) in any case, that refusal of the application is necessary for the protection of the revenue.

(6) If the Commissioners refuse an application it shall be taken never to have been granted.]

Textual Amendments

F1 Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

F2 Words in s. 43B(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(2); S.I. 2019/1348, reg. 2

F3 Words in s. 43B(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

F4 Word in s. 43B(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(a); S.I. 2019/1348, reg. 2

F5 Words in s. 43B(2)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(b); S.I. 2019/1348, reg. 2

F6 Words in s. 43B(2)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

F7 Word in s. 43B(2)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(c); S.I. 2019/1348, reg. 2

F8 Word in s. 43B(2)(d) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(d); S.I. 2019/1348, reg. 2

F9 Word in s. 43B(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(a); S.I. 2019/1348, reg. 2

F10 Word in s. 43B(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(b); S.I. 2019/1348, reg. 2

F11 Word in s. 43B(5)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(a); S.I. 2019/1348, reg. 2

F12 Words in s. 43B(5)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

F13 Word in s. 43B(5)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(b); S.I. 2019/1348, reg. 2

F14 Words in s. 43B(5)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

Modifications etc. (not altering text)

C1 Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3)