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Article 17 Groups of companiesI1

United Kingdom

This Order shall apply in relation to any bodies corporate which are treated as members of a group under F1section 43 of the Act as if those bodies were one taxable person; and where there is a duty to make a payment on account it shall be the responsibility of the representative member, except that in default of payment by the representative member it shall be the joint and several responsibility of each member of the group.

Annotations

Textual amendments

F1

Words in art. 17 substituted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 11

Commencement

I1

Art. 17 in force at 2.9.1993, see art. 1