7(1)Section 43 (groups of companies) is amended as follows.U.K.
(2)In subsection (2A)—
(a)in paragraph (a), for “falling within Schedule 5” substitute “ to which section 7A(2)(a) applies made ”, and
(b)in paragraph (c)—
(i)omit “falling within paragraphs 1 to 8 of Schedule 5”, and
(ii)insert at the end “and section 7A(2)(a) applied to the supply”.
(3)In subsection (2D)—
(a)in paragraph (c)—
(i)omit “falling within paragraphs 1 to 8 of Schedule 5”, and
(ii)insert at the end “ and section 7A(2)(a) applied to the supply ”, and
(b)in the words after the paragraphs, for “falling within that Schedule,” substitute “ to which section 7A(2)(a) applies, ”.
(4)In subsection (2E)(b), for “there are services falling within paragraphs 1 to 8 of Schedule 5 which, if used by the transferor for making supplies falling within that Schedule,” substitute “ there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply, ”.