OpenLegislation

Section 43A Groups: eligibility.F6C1C2

United Kingdom

(1)

Two or more F1UK bodies corporate are eligible to be treated as members of a group if F2...—

(a)

one of them controls each of the others,

(b)

one person (whether a body corporate or an individual) controls all of them, or

(c)

two or more individuals carrying on a business in partnership control all of them.

F3(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F54)

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.

Annotations

Textual amendments

F1

Words in s. 43A(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(a); S.I. 2019/1348, reg. 2

F2

Words in s. 43A(1) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(2)(b); S.I. 2019/1348, reg. 2

F3

S. 43A(2) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2

F4

S. 43A(3) omitted (1.11.2019) by virtue of Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(3); S.I. 2019/1348, reg. 2

F5

Ss. 43A(4)-(7) inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 1(4); S.I. 2019/1348, reg. 2

F6

Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

Modifications

C1

S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2

C2

Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3)