# Finance Act 2019, Section 53: Groups: eligibility


(1) Schedule 18 contains provision about the eligibility of individuals and partnerships to be treated as members of a group for the purposes of value added tax.
(2) That Schedule comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/section/53 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.