# Finance Act 2019, Paragraph 1

Status: prospective

(1) Section 43A of VATA 1994 (groups: eligibility) is amended as follows.
(2) In subsection (1), in the opening words—
(a) for “bodies corporate” substitute “ UK bodies corporate ”;
(b) omit “each is established or has a fixed establishment in the United Kingdom and”.
(3) Omit subsections (2) and (3).
(4) At the end insert—
“(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—
(a) controls the UK body corporate or all of the UK bodies corporate, and
(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.
(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—
(a) controls the UK body corporate or all of the UK bodies corporate, and
(b) is established, or has a fixed establishment, in the United Kingdom in relation to the business.
(6) In this section—
(a) “UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;
(b) “relevant person” means an individual, a body corporate or a Scottish partnership.
(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.”

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.