{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-1.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/18/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 43A of VATA 1994 (groups: eligibility) is amended as follows.\n(2) In subsection (1), in the opening words—\n(a) for “bodies corporate” substitute “ UK bodies corporate ”;\n(b) omit “each is established or has a fixed establishment in the United Kingdom and”.\n(3) Omit subsections (2) and (3).\n(4) At the end insert—\n“(4) An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—\n(a) controls the UK body corporate or all of the UK bodies corporate, and\n(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.\n(5) Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—\n(a) controls the UK body corporate or all of the UK bodies corporate, and\n(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.\n(6) In this section—\n(a) “UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;\n(b) “relevant person” means an individual, a body corporate or a Scottish partnership.\n(7) Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.”",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/1",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}