Part 1 Eligibility of Individuals and Partnerships
Finance Act 2019 (2019 c 1) | Legislation

SCHEDULE 18 VAT Groups: Eligibility

Section 53

Part 1 Eligibility of Individuals and Partnerships

1

(1)     Section 43A of VATA 1994 (groups: eligibility) is amended as follows.

(2)     In subsection (1), in the opening words—

(a)     for “bodies corporate” substitute “UK bodies corporate”;

(b)     omit “each is established or has a fixed establishment in the United Kingdom and”.

(3)     Omit subsections (2) and (3).

(4)     At the end insert—

“(4)     An individual carrying on a business and one or more UK bodies corporate are eligible to be treated

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