SCHEDULES

SCHEDULE 18VAT groups: eligibility

PART 2Consequential amendments

VATA 1994

7

1

Section 43B (groups: applications) is amended in accordance with this paragraph.

2

In subsection (1), for “bodies corporate, which” substitute “ persons, who ”.

3

In subsection (2)—

a

in the opening words, for “bodies corporate” substitute “ persons ”;

b

in paragraph (a), for “body corporate, which” substitute “ person, who ”;

c

in paragraph (b), for “body corporate” substitute “ person ”;

d

in paragraph (d), for “bodies corporate” substitute “ persons ”;

4

In subsection (3)—

a

in the opening words, for “bodies corporate” substitute “ persons ”;

b

in paragraph (b), for “bodies” substitute “ persons ”;

5

In subsection (5)—

a

in paragraph (a), for “bodies corporate” substitute “ persons ”;

b

in paragraph (b), for “body corporate” substitute “ person ”.