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The Value Added Tax (Groups: eligibility) Order 2004
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- 2004 No. 1931
- Article 7
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7.—(1) In determining—
(a)the value of the supplies made by a body corporate that is the sole general partner of a limited partnership (a “general partner”);
(b)whether a general partner is carrying on a relevant business activity;
(c)whether the benefits condition is satisfied in relation to a general partner;
(d)whether the consolidated accounts condition is satisfied in relation to a general partner,
articles 3(1) and (2), 4(1), 5 and 6 shall apply as if references to the body or specified body, as the case requires, are references to the limited partnership.
(2) A person is a third party for the purposes of this Order if—
(a)he does not control the body corporate and all of the other members of the group;
(b)a person who controls the body corporate and all of the other members of the group does not control him; and
(c)he is not an excepted individual.
(3) An individual is an excepted individual if he is—
(a)an employee or director of the body; or
(b)where the body is a limited liability partnership, a member of the body.
(4) Any reference in this Order to “the group” is to the group of which the body corporate is a member or to which an application under section 43B(1) or (2)(a) of the Act relates, as the case may require.
(5) Any reference in this Order to a person controlling a body corporate includes a reference to his controlling the body together with one or more other individuals with whom he is carrying on a business in partnership.
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