Finance Act 2019 (c. 1)

SCHEDULES

Prospective

SCHEDULE 18 U.K. VAT groups: eligibility

PART 2 U.K. Consequential amendments

VATA 1994 U.K.

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

(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 ”.