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Value Added Tax Act 1994
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[F11A(1)Paragraph 2 below is for the purpose of preventing the maintenance or creation of any artificial separation of business activities carried on by two or more persons from resulting in an avoidance of VAT.U.K.
(2)In determining for the purposes of sub-paragraph (1) above whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those activities are closely bound to one another by financial, economic and organisational links.]
Textual Amendments
F1Sch. 1 para. 1A inserted (19.3.1997) by 1997 c. 16, s. 31(1)
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