SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
9
1
Section 43D (groups: duplication) is amended in accordance with this paragraph.
2
In subsection (1), for “body corporate” substitute “
person
”
.
3
In subsection (2), for “body which” substitute “
person who
”
.
4
In subsection (3)—
a
in paragraph (b), for “bodies” substitute “
persons
”
;
b
in the closing words, for “body or bodies” substitute “
person or persons
”
.
5
In subsection (4)(b), for “body” substitute “
person
”
.
6
In subsection (5), for “body” substitute “
person
”
.