Interpretation of Part VI
44. In this Part—
“body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993(1) and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty;
“payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.
(1)