- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2015)
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Value Added Tax Act 1994
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Rhagor o Adnoddau
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Point in time view as at 01/01/2015.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 8.
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[F18(1)The purpose of this paragraph is to prevent the maintenance or creation of any artificial separation of business activities carried on by two or more persons from resulting in an avoidance of the obligations imposed by paragraph 6.U.K.
(2)In determining for the purposes of sub-paragraph (1) whether any separation of business activities is artificial, regard shall be had to the extent to which the different persons carrying on those activities are closely bound to one another by financial, economic and organisational links.
(3)If the Commissioners make a direction under this section—
(a)the persons named in the direction shall be treated for the purposes of paragraph 7 as a single taxable person carrying on the activities of a business described in the direction with effect from the date of the direction or, if the direction so provides, from such later date as may be specified in the direction, and
(b)if paragraph 7 would not exclude the application of paragraph 6, in respect of any notifiable scheme, to that single taxable person, it shall not exclude the application of paragraph 6, in respect of that scheme, to the persons named in the direction.
(4)The Commissioners shall not make a direction under this section naming any person unless they are satisfied—
(a)that he is making or has made taxable or exempt supplies,
(b)that the activities in the course of which he makes those supplies form only part of certain activities, the other activities being carried on concurrently or previously (or both) by one or more other persons, and
(c)that, if all the taxable and exempt supplies of the business described in the direction were taken into account, conditions A and B in paragraph 7(2) and (3), as those conditions have effect in relation to designated schemes, would not be met in relation to that business.
(5)A direction under this paragraph shall be served on each of the persons named in it.
(6)A direction under this paragraph remains in force until it is revoked or replaced by a further direction.]
Textual Amendments
F1Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2
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