Value Added Tax Act 1994 (c. 23)

Part III U.K. Application of Act in particular cases

[43A F1 Groups: eligibility. U.K.

(1) Two or more [F2 UK bodies corporate] are eligible to be treated as members of a group if F3 ...—

(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.

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6 (4) An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—

(a) controls the UK body corporate or all of the UK bodies corporate, and

(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.

(5) Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—

(a) controls the UK body corporate or all of the UK bodies corporate, and

(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.

(6) In this section—

(a) “UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;

(b) “relevant person” means an individual, a body corporate or a Scottish partnership.

(7) Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.]]

Textual Amendments

F1 Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

F2 Words in s. 43A(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(a); S.I. 2019/1348, reg. 2

F3 Words in s. 43A(1) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(b); S.I. 2019/1348, reg. 2

F4 S. 43A(2) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2

F5 S. 43A(3) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2

F6 Ss. 43A(4)-(7) inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(4); S.I. 2019/1348, reg. 2

Modifications etc. (not altering text)

C1 S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2

C2 Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3)