5(1)Schedule 9A to the Value Added Tax Act 1994 (groups: anti-avoidance) shall be amended as follows.
(2)At the end of paragraph 2 (which becomes sub-paragraph (1) of that paragraph) there shall be inserted—
“(2)This paragraph shall not apply where the relevant event is the termination of a body corporate’s treatment as a member of a group by a notice under section 43C(1) or (3).”
(3)In paragraph 3(8), for the words “under section 43” there shall be substituted “such as is mentioned in section 43B”.
(4)In paragraph 7(1), for the words “section 43” there shall be substituted “sections 43 to 43C”.