{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AZA",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AZA.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/43AZA",
  "kind": "section",
  "number": "43AZA",
  "heading": "Section 43A: control test",
  "text": "(1) This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section).\n(2) A body corporate (“X”) controls a UK body corporate if—\n(a) X is empowered by statute to control the UK body corporate's activities, or\n(b) X is the UK body corporate's holding company.\n(3) An individual (“Y”) controls a UK body corporate if Y would, were Y a company, be the UK body corporate's holding company.\n(4) Two or more relevant persons carrying on a business in partnership (“the partnership”) control a UK body corporate if the partnership would, were it a company, be the UK body corporate's holding company.\n(5) In this section “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 43AZA inserted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 2; S.I. 2019/1348, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/43AZA",
    "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."
}