{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43D",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-43D.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/43D",
  "kind": "section",
  "number": "43D",
  "heading": "Groups: duplication",
  "text": "(1) A person may not be treated as a member of more than one group at a time.\n(2) A person who is a member of one group is not eligible by virtue of section 43A to be treated as a member of another group.\n(3) If—\n(a) an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but\n(b) at that time one or more of the persons specified in the application is a member of a group (other than that to which the application relates),\nthe application shall have effect from that time, but with the exclusion of the person or persons mentioned in paragraph (b).\n(4) If—\n(a) an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but\n(b) at that time the person specified in the application is a member of a group (other than that to which the application relates),\nthe application shall have no effect.\n(5) Where a person is a subject of two or more applications under section 43B(1) or (2)(a) that have not been granted or refused, the applications shall have no effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 43D inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 43D(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(2); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 43D(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(3); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 43D(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(a); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 43D(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(b); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 43D(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(5); S.I. 2019/1348, reg. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 43D(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(6); 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/43D",
    "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."
}