Part 2 Consequential Amendments
Finance Act 2019 (2019 c 1) | Legislation

Part 2 Consequential Amendments

VATA 1994

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VATA 1994 is amended as follows.

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In section 18A (fiscal warehousing), in subsection (9), for “body corporate which” substitute “person who”.

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(1)     Section 43 (groups of companies) is amended in accordance with this paragraph.

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

(3)     In subsection (1AA)—

(a)     in paragraph (c)(ii), for “body which” substitute “person who”;

(b)     in the closing words, for “body” substitute “person”.

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In section 43AA (power to alter eligibility for grouping), in subsection (1), for “section 43A” substitute “sections 43A and 43AZA”.

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

(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

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