{
  "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Interpretation etc.",
  "text": "(1) In determining—\n(a) the value of the supplies made by a body corporate that is the sole general partner of a limited partnership (a “general partner”);\n(b) whether a general partner is carrying on a relevant business activity;\n(c) whether the benefits condition is satisfied in relation to a general partner;\n(d) whether the consolidated accounts condition is satisfied in relation to a general partner,\narticles 3(1) and (2), 4(1), 5 and 6 shall apply as if references to the body or specified body, as the case requires, are references to the limited partnership.\n(2) A person is a third party for the purposes of this Order if—\n(a) he does not control the body corporate and all of the other members of the group;\n(b) a person who controls the body corporate and all of the other members of the group does not control him; and\n(c) he is not an excepted individual.\n(3) An individual is an excepted individual if he is—\n(a) an employee or director of the body; or\n(b) where the body is a limited liability partnership, a member of the body.\n(4) Any reference in this Order to “the group” is to the group of which the body corporate is a member or to which an application under section 43B(1) or (2)(a) of the Act relates, as the case may require.\n(5) Any reference in this Order to a person controlling a body corporate includes a reference to his controlling the body together with one or more other individuals with whom he is carrying on a business in partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1931/article/7",
    "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."
}