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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part III
- Section 43A
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Valid from 27/07/1999
[43AF1Groups: eligibility.U.K.
(1)Two or more bodies corporate are eligible to be treated as members of a group if each is established or has a fixed establishment in the United Kingdom and—
(a)one of them controls each of the others,
(b)one person (whether a body corporate or an individual) controls all of them, or
(c)two or more individuals carrying on a business in partnership control all of them.
(2)For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section 736 of the M1Companies Act 1985.
(3)For the purposes of this section an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of that section.]
Textual Amendments
F1Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2
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