Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX

CHAPTER IIVALUE ADDED TAX

16 Groups of companies.

1

Section 29 of the Value Added Tax Act 1983 (groups of companies) shall be amended as follows.

2

In subsection (3) for the words from “resident to “if there shall be substituted the words “are eligible to be treated as members of a group if each of them falls within subsection (3A) below and ”.

3

The following subsection shall be inserted after subsection (3)—

3A

A body falls within this subsection if it is resident in the United Kingdom or it has an established place of business in the United Kingdom.