Finance Act 2019 (c. 1)

SCHEDULES

Prospective

SCHEDULE 18 U.K. VAT groups: eligibility

PART 2 U.K. Consequential amendments

VATA 1994 U.K.

7 (1) Section 43B (groups: applications) is amended in accordance with this paragraph. U.K.

(2) In subsection (1), for “bodies corporate, which” substitute “ persons, who ”.

(3) In subsection (2)—

(a) in the opening words, for “bodies corporate” substitute “ persons ”;

(b) in paragraph (a), for “body corporate, which” substitute “ person, who ”;

(c) in paragraph (b), for “body corporate” substitute “ person ”;

(d) in paragraph (d), for “bodies corporate” substitute “ persons ”;

(4) In subsection (3)—

(a) in the opening words, for “bodies corporate” substitute “ persons ”;

(b) in paragraph (b), for “bodies” substitute “ persons ”;

(5) In subsection (5)—

(a) in paragraph (a), for “bodies corporate” substitute “ persons ”;

(b) in paragraph (b), for “body corporate” substitute “ person ”.