[43AF1Groups: eligibility.U.K.
(1)Two or more [F2UK 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
F1Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2
F2Words 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
F3Words 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
F4S. 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
F5S. 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
F6Ss. 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)
C1S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2
C2Ss. 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)