{
  "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-3.json",
  "legislation": "uksi/2004/1931",
  "legislation_title": "The Value Added Tax (Groups: eligibility) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Specified bodies",
  "text": "(1) A body corporate to which this article applies is a specified body for the purposes of this Order if it carries on a relevant business activity and—\n(a) the value of the group’s supplies in the year then ending has exceeded £10 million; or\n(b) there are reasonable grounds for believing that the value of the group’s supplies in the year then beginning will exceed that amount.\n(2) For the purposes of determining the value mentioned in sub-paragraph (b) of paragraph (1), a body that is not a member of the group shall be deemed to be a member.\n(3) Subject to paragraph (4), this article applies to a body corporate which, at any time when the relevant business activity is being carried on—\n(a) is not a wholly-owned subsidiary of a person who controls all of the other members of the group (or, where the person is or will be a member of the group, all of the other members apart from himself);\n(b) is managed, directly or indirectly, in respect of the business activity concerned, by a third party in the course or furtherance of a business carried on by him; or\n(c) is the sole general partner of a limited partnership.\n(4) This article does not apply to—\n(a) a body corporate that controls all of the members of the group (or, where it is a member of the group, all of the members apart from itself);\n(b) a body corporate whose activities another body corporate is empowered by statute to control;\n(c) a body corporate whose only activity is acting as the trustee of a pension scheme; or\n(d) a charity.\n(5) In this article—\n(a) a body corporate is a wholly-owned subsidiary of a person if it is a wholly-owned subsidiary of his within the meaning given by section 736 of the Companies Act 1985, or would be if the person were a company;\n(b) in determining whether a body corporate is a wholly-owned subsidiary of a person, the membership of any excepted individual who is not acting on behalf of another person shall be disregarded;\n(c) “pension scheme” means an occupational pension scheme established under a trust and “occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 736 was substituted by section 144(1) of the Companies Act 1989 (c. 40)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1993 c. 48."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1931/article/3",
    "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."
}