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Value Added Tax Act 1994
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- UK Public General Acts
- 1994 c. 23
- Part III
- Section 43D
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Changes over time for: Section 43D
Version Superseded: 15/09/2016
Alternative versions:
- 22/07/2004- Amendment
- 26/05/2015
Point in time - 15/09/2016- Amendment
- 01/11/2019- Amendment
Status:
Point in time view as at 26/05/2015. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 43D.
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[F143DGroups: duplicationU.K.
(1)A body corporate may not be treated as a member of more than one group at a time.
(2)A body which is a member of one group is not eligible by virtue of section 43A to be treated as a member of another group.
(3)If—
(a)an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but
(b)at that time one or more of the bodies specified in the application is a member of a group (other than that to which the application relates),
the application shall have effect from that time, but with the exclusion of the body or bodies mentioned in paragraph (b).
(4)If—
(a)an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but
(b)at that time the body specified in the application is a member of a group (other than that to which the application relates),
the application shall have no effect.
(5)Where a body is a subject of two or more applications under section 43B(1) or (2)(a) that have not been granted or refused, the applications shall have no effect.]
Textual Amendments
F1S. 43D inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(2)
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