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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part III
- Section 43C
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Changes over time for: Section 43C
Version Superseded: 01/11/2019
Alternative versions:
- 27/07/1999- Amendment
- 22/07/2004- Amendment
- 15/09/2016- Amendment
- 15/09/2016
Point in time - 01/11/2019- Amendment
Status:
Point in time view as at 15/09/2016. This version of this provision has been superseded.
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[F143C Groups: termination of membership.U.K.
(1)The Commissioners may, by notice given to a body corporate, terminate its treatment as a member of a group from a date—
(a)which is specified in the notice, and
(b)which is, or falls after, the date on which the notice is given.
(2)The Commissioners may give a notice under subsection (1) above only if it appears to them to be necessary for the protection of the revenue.
(3)Where—
(a)a body is treated as a member of a group, and
(b)it appears to the Commissioners that the body is not, or is no longer, eligible [F2by virtue of section 43A] to be treated as a member of the group,
the Commissioners shall, by notice given to the body, terminate its treatment as a member of the group from a date specified in the notice.
(4)The date specified in a notice under subsection (3) above may be earlier than the date on which the notice is given but shall not be earlier than—
(a)the first date on which, in the opinion of the Commissioners, the body was not eligible to be treated as a member of the group, or
(b)the date on which, in the opinion of the Commissioners, the body ceased to be eligible to be treated as a member of the group.]
Textual Amendments
F1Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2
F2Words in s. 43C(3)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)
Modifications etc. (not altering text)
C1Ss. 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)
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