# Value Added Tax Act 1994, Section 43A: Groups: eligibility.

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

(1) Two or more UK bodies corporate are eligible to be treated as members of a group if ...—
(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/43A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-43A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.