# Value Added Tax Act 1994, Paragraph 34: Other definitions etc

Extent: E+W+S+N.I.

(1) In this Part of this Schedule—
“notification” means written notification, and
“permission” means written permission.
(2) For the purposes of this Part of this Schedule any question whether a person is connected with another person is to be decided in accordance with section 1122 of the Corporation Tax Act 2010 ; but this is subject to sub-paragraph (2A).
(2A) For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of—
(a) the Crown,
(b) a Minister of the Crown,
(c) a government department, or
(d) a Northern Ireland department.
(2B) In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act.
(3) Any reference in any provision of this Part of this Schedule to a public notice is to a notice published by the Commissioners for the purposes of that provision.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/10/paragraph/34 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.