# Finance Act 2009, Paragraph 7


(1) Section 43 (groups of companies) is amended as follows.
(2) In subsection (2A)—
(a) in paragraph (a), for “falling within Schedule 5” substitute “ to which section 7A(2)(a) applies made ”, and
(b) in paragraph (c)—
(i) omit “falling within paragraphs 1 to 8 of Schedule 5”, and
(ii) insert at the end “and section 7A(2)(a) applied to the supply”.
(3) In subsection (2D)—
(a) in paragraph (c)—
(i) omit “falling within paragraphs 1 to 8 of Schedule 5”, and
(ii) insert at the end “ and section 7A(2)(a) applied to the supply ”, and
(b) in the words after the paragraphs, for “falling within that Schedule,” substitute “ to which section 7A(2)(a) applies, ”.
(4) In subsection (2E)(b), for “there are services falling within paragraphs 1 to 8 of Schedule 5 which, if used by the transferor for making supplies falling within that Schedule,” substitute “ there is a supply to which section 7A(2)(a) applies of services which, if used by the transferor for making such a supply, ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/36/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-36/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.