SCHEDULES

F1SCHEDULE 9A Anti-avoidance provisions: groups

Annotations:
Amendments (Textual)
F1

Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4

Manner of giving directions

5

1

A direction under this Schedule relating to a supply may be given to—

a

the person who made the supply to which the direction relates; or

b

any F5person who, at the time when the direction is given, is the representative member of a group of which F3the person mentioned in paragraph (a) was treated as being a member at the time of the supply.

2

A direction under this Schedule relating to a F4person (“the relevant person”) may be given to F2that person or to any person who at the time when the direction is given is, or in pursuance of the direction is to be treated as, the representative member of a group of which F6the relevant person—

a

is treated as being a member;

b

was treated as being a member at a time to which the direction relates; or

c

is to be treated as being, or having been, a member at any such time.

3

A direction given to any person under this Schedule shall be given to him by notice in writing.

4

A direction under this Schedule must specify the relevant event by reference to which it is given.