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Part 6 Corporate groups, associated persons and partnerships

  1. Representative member of a VAT group
  2. Corporate groups
  3. Associated persons treated as incurring relevant defeats
  4. Meaning of “associated”
  5. Partners treated as incurring relevant defeats
  6. Partnership returns to which this paragraph applies
  7. Partnerships: information
  8. Partnerships: special provision about taxpayer emendations
  9. Supplementary provision relating to partnerships

Notes on Schedule 18

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)