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.