Value Added Tax Act 1994

Permission for a body corporate to cease to be a relevant associate of the opter U.K.

[F1 4. (1) This paragraph applies for the purposes of paragraph 3(5) in relation to a [F2 person (“P”) who] has been a relevant associate of the opter.

(2) If the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to [F3 P, P] ceases to be a relevant associate of the opter only if notification of those conditions being met is given to the Commissioners.

(3) The notification must—

(a) be made in a form specified in a public notice,

(b) state the day from which [F4 P] is to cease to be a relevant associate of the opter (which may not be before the day on which the notification is given),

(c) contain a statement by [F5 P] certifying that, on that day, the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to [F6 P], and

(d) contain other information specified in a public notice.

(4) An application for the prior permission of the Commissioners must—

(a) be made in a form specified in a public notice,

(b) contain a statement by [F7 P] certifying which (if any) of the conditions specified in the public notice under paragraph 3(5)(a) are met in relation to [F8 P], and

(c) contain other information specified in a public notice.

(5) If [F9 P] gets the prior permission of the Commissioners, [F10 P] ceases to be a relevant associate of the opter from—

(a) the day on which the Commissioners give their permission, or

(b) such earlier or later day as they specify in their permission.

(6) The Commissioners may specify an earlier day only if—

(a) [F11 P] has purported to give a notification of [F12 P's] ceasing to be a relevant associate of the opter,

(b) the conditions specified in the public notice are not, in the event, met in relation to [F13 P], and

(c) the Commissioners consider that the grounds on which those conditions are not so met are insignificant.

(7) The day specified may be the day from which [F14 P] would have ceased to be a relevant associate of the opter if those conditions had been so met.

(8) The Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, they may treat the application as if it had not been made.]

Textual Amendments

F1 Sch. 10 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008/1146), arts. 1(1), 2 (with Sch. 2)

F2 Words in Sch. 10 para. 4(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(a); S.I. 2019/1348, reg. 2

F3 Words in Sch. 10 para. 4(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(b); S.I. 2019/1348, reg. 2

F4 Word in Sch. 10 para. 4(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(c); S.I. 2019/1348, reg. 2

F5 Word in Sch. 10 para. 4(3)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(d)(i); S.I. 2019/1348, reg. 2

F6 Word in Sch. 10 para. 4(3)(c) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(d)(ii); S.I. 2019/1348, reg. 2

F7 Word in Sch. 10 para. 4(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(e)(i); S.I. 2019/1348, reg. 2

F8 Word in Sch. 10 para. 4(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(e)(ii); S.I. 2019/1348, reg. 2

F9 Word in Sch. 10 para. 4(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(f)(i); S.I. 2019/1348, reg. 2

F10 Word in Sch. 10 para. 4(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(f)(ii); S.I. 2019/1348, reg. 2

F11 Word in Sch. 10 para. 4(6)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(g)(i); S.I. 2019/1348, reg. 2

F12 Word in Sch. 10 para. 4(6)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(g)(ii); S.I. 2019/1348, reg. 2

F13 Word in Sch. 10 para. 4(6)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(h); S.I. 2019/1348, reg. 2

F14 Word in Sch. 10 para. 4(7) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 15(3)(i); S.I. 2019/1348, reg. 2