# Finance Act 1999, Paragraph 5


(1) Schedule 9A to the Value Added Tax Act 1994 (groups: anti-avoidance) shall be amended as follows.
(2) At the end of paragraph 2 (which becomes sub-paragraph (1) of that paragraph) there shall be inserted—
“(2) This paragraph shall not apply where the relevant event is the termination of a body corporate’s treatment as a member of a group by a notice under section 43C(1) or (3).”
(3) In paragraph 3(8), for the words “under section 43” there shall be substituted “ such as is mentioned in section 43B ”.
(4) In paragraph 7(1), for the words “section 43” there shall be substituted “ sections 43 to 43C ”.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.