SCHEDULES
F1SCHEDULE 9A Anti-avoidance provisions: groups
Manner of giving directions
5
1
A direction under this Schedule relating to a supply may be given to—
a
the person who made the supply to which the direction relates; or
b
any body corporate which, at the time when the direction is given, is the representative member of a group of which that person was treated as being a member at the time of the supply.
2
A direction under this Schedule relating to a body corporate (“the relevant body”) may be given to that body or to any body corporate which at the time when the direction is given is, or in pursuance of the direction is to be treated as, the representative member of a group of which the relevant body—
a
is treated as being a member;
b
was treated as being a member at a time to which the direction relates; or
c
is to be treated as being, or having been, a member at any such time.
3
A direction given to any person under this Schedule shall be given to him by notice in writing.
4
A direction under this Schedule must specify the relevant event by reference to which it is given.
Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4