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Finance Act 1991
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16Groups 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.”
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