{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43C",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-43C.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/43C",
  "kind": "section",
  "number": "43C",
  "heading": "Groups: termination of membership.",
  "text": "(1) The Commissioners may, by notice given to a person, terminate its treatment as a member of a group from a date—\n(a) which is specified in the notice, and\n(b) which is, or falls after, the date on which the notice is given.\n(2) The Commissioners may give a notice under subsection (1) above only if it appears to them to be necessary for the protection of the revenue.\n(3) Where—\n(a) a person is treated as a member of a group, and\n(b) it appears to the Commissioners that the person is not, or is no longer, eligible by virtue of section 43A to be treated as a member of the group,\nthe Commissioners shall, by notice given to the person, terminate its treatment as a member of the group from a date specified in the notice.\n(4) The date specified in a notice under subsection (3) above may be earlier than the date on which the notice is given but shall not be earlier than—\n(a) the first date on which, in the opinion of the Commissioners, the person was not eligible to be treated as a member of the group, or\n(b) the date on which, in the opinion of the Commissioners, the person ceased to be eligible to be treated as a member of the group.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 43C(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(2); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 43C(3)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 43C(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 43C(3)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 43C(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(3); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 43C(4)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(4); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in s. 43C(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 8(4); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "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/43C",
    "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."
}