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Alcoholic Liquor Duties Act 1979
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- UK Public General Acts
- 1979 c. 4
- PART 6A
- Section 88J
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Changes over time for: Section 88J
Version Superseded: 01/08/2023
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- 26/03/2015- Amendment
- 21/03/2016
Point in time - 01/08/2023- Amendment
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Point in time view as at 21/03/2016. This version of this provision has been superseded.
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[F188JGroupsU.K.
(1)Two or more bodies corporate are members of a group for the purposes of this Part 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 is to be taken to control another body corporate if—
(a)it is empowered by or under an enactment to control that body's activities, or
(b)it is that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.
(3)For the purposes of this section—
(a)an individual or individuals are to be taken to control a body corporate if the individual or individuals (were the individual or individuals a company) would be that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006, and
(b)a body corporate is established or has a fixed establishment in the United Kingdom if it is so established or has such an establishment for the purposes of value added tax.]
Textual Amendments
F1Pt. 6A inserted (26.3.2015 for specified purposes, 1.1.2016 for specified purposes, 1.4.2017 in so far as not already in force) by Finance Act 2015 (c. 11), s. 54(3) (with s. 54(8)-(12)); S.I. 2017/494, reg. 2
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