Finance Act 2019 (c. 1)

SCHEDULES

Prospective

SCHEDULE 18 U.K. VAT groups: eligibility

PART 2 U.K. Consequential amendments

VATA 1994 U.K.

5 (1) Section 43 (groups of companies) is amended in accordance with this paragraph. U.K.

(2) In subsection (1), for “bodies corporate” substitute “ persons ”.

(3) In subsection (1AA)—

(a) in paragraph (c)(ii), for “body which” substitute “ person who ”;

(b) in the closing words, for “body” substitute “ person ”.