SCHEDULES
SCHEDULE 18VAT groups: eligibility
PART 2Consequential amendments
VATA 1994
10
In section 44 (supplies to groups), in subsection (1)(a) and (b), for “body corporate” substitute “
person
”
.
In section 44 (supplies to groups), in subsection (1)(a) and (b), for “body corporate” substitute “
person
”
.