200 Group supplies using an overseas member
Finance Act 2012 (2012 c 14) | Legislation

200  Group supplies using an overseas member

(1)     VATA 1994 is amended as follows.

(2)     In section 43 (groups of companies), in subsection (2C)(c), after “above” insert “and paragraph 8A of Schedule 6”.

(3)     In section 83 (appeals), in subsection (1)(v) for “or 2” substitute “, 2 or 8A”.

(4)     In section 97(4) (orders requiring Parliamentary approval within 28 days of being made), in paragraph (f), after “1A(7)” insert “or 8A(7)”.

(5)     Schedule 6 (valuation: special cases) is amended as follows.

(6)     In paragraph 1 (cases where Commissioners may direct value is open

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