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Changes over time for: Section 43C
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Status:
Point in time view as at 01/11/2019.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 43C.
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Changes to Legislation
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[43C Groups: termination of membership.U.K.
(1)The Commissioners may, by notice given to a [person], 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 [person] is treated as a member of a group, and
(b)it appears to the Commissioners that the [person] is not, or is no longer, eligible [by virtue of section 43A] to be treated as a member of the group,
the Commissioners shall, by notice given to the [person], 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 [person] 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 [person] ceased to be eligible to be treated as a member of the group.]
Textual Amendments
Modifications etc. (not altering text)
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