{
  "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004.json",
  "id": "uksi/2004/1931",
  "title": "The Value Added Tax (Groups: eligibility) Order 2004",
  "short_title": "Value Added Tax (Groups: eligibility) 2004",
  "long_title": "This Order, which comes into force on 1st August 2004, modifies the conditions that certain bodies corporate must satisfy in order to be eligible to be members of VAT groups. Additional conditions will prevent certain suppliers from being in the same VAT group as their customers where third parties control the suppliers or receive most of the benefits of their activities.",
  "citation": "S.I. 2004/1931",
  "type": "uksi",
  "year": "2004",
  "number": "1931",
  "version": "current",
  "date": "2004-07-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Modification regarding section 43A of the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Specified bodies",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Relevant business activities",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "The benefits condition",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "The consolidated accounts condition",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Interpretation etc.",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/pdf/uksi_20041931_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1931/pdfs/uksi_20041931_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-06",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/pdf/uksiem_20041931_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1931/pdfs/uksiem_20041931_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "art. 3(5)(a)",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "affecting_provisions": "art. 4(1)(k)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1931",
    "retrieved_at": "2026-10-29T05:21:40.937424+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."
}