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Value Added Tax Act 1994
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Rhagor o Adnoddau
Changes over time for: Section 43A
Version Superseded: 01/11/2019
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[43AF1Groups: eligibility.U.K.
(1)Two or more bodies corporate are eligible to be treated as members of a group if each is established or has a fixed establishment in the United Kingdom and—
(a)one of them controls each of the others,
(b)one person (whether a body corporate or an individual) controls all of them, or
(c)two or more individuals carrying on a business in partnership control all of them.
(2)For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section [F21159 of and Schedule 6 to] the Companies Act [F22006].
(3)For the purposes of this section an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of [F3those provisions].]
Textual Amendments
F1Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2
F2Words in s. 43A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(j)
F3Words in s. 43A(3) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(3)
Modifications etc. (not altering text)
C1S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2
C2Ss. 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)
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