# The Value Added Tax (Payments on Account) Order 1992, Article 14: Groups of companies


Save as the Commissioners may otherwise allow, where any bodies corporate are treated as members of a group under section 29 of the Act and as such they fall within article 4 above, and, pursuant to an application under section 29(5) of the Act, from the beginning of a prescribed accounting period—
(a) a body corporate is excluded from the bodies so treated, or
(b) the bodies corporate are no longer treated as members of a group,
the body corporate or each of the bodies corporate, as the case may be, shall from that date be treated as falling within article 4 above.

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Source: https://www.legislation.gov.uk/uksi/1992/1510/article/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-order-1992/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.