SCHEDULES

SCHEDULE 2VAT: groups of companies

Amendment of Value Added Tax Act 1994

1

1

Section 43 of the [1994 c. 23.] Value Added Tax Act 1994 (groups of companies) shall be amended as follows.

2

In subsection (1), for the words “the following provisions of this section” there shall be substituted the words “sections 43A to 43C”.

3

Subsections (3) to (8) shall cease to have effect.