{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43A",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-43A.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/43A",
  "kind": "section",
  "number": "43A",
  "heading": "Groups: eligibility.",
  "text": "(1) Two or more UK bodies corporate are eligible to be treated as members of a group if ...—\n(a) one of them controls each of the others,\n(b) one person (whether a body corporate or an individual) controls all of them, or\n(c) two or more individuals carrying on a business in partnership control all of them.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 43A modified (1.8.2004) by The Value Added Tax (Groups: eligibility) Order 2004 (S.I. 2004/1931), arts. 1, 2"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/43A",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}