Part 2 Consequential Amendments
Finance Act 2019 (2019 c 1) | Legislation

Part 2 Consequential Amendments

VATA 1994

3

VATA 1994 is amended as follows.

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In section 18A (fiscal warehousing), in subsection (9), for “body corporate which†substitute “person whoâ€.

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(1)     Section 43 (groups of companies) is amended in accordance with this paragraph.

(2)     In subsection (1), for “bodies corporate†substitute “personsâ€.

(3)     In subsection (1AA)—

(a)     in paragraph (c)(ii), for “body which†substitute “person whoâ€;

(b)     in the closing words, for “body†substitute “personâ€.

6

In section 43AA (power to alter eligibility for grouping), in subsection (1), for “section 43A†substitute “sections 43A and 43AZAâ€.

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(1)     Section 43B (groups: applications) is amended in accordance with this paragraph.

(2)     In subsection (1), for “bodies corporate, which†substitute “persons, whoâ€.

(3)     In subsection (2)—

(a)     in the opening words, for “bodies corporate†substitute “personsâ€;

(b)     in paragraph (a), for “body corporate, which†substitute “person, whoâ€;

(c)     in paragraph (b), for “body corporate†substitute “personâ€;

(d)     in paragraph (d), for “bodies corporate†substitute “personsâ€;

(4)     In subsection (3)—

(a)     in the opening words, for “bodies corporate†substitute “personsâ€;

(b)     in paragraph (b), for “bodies†substitute “personsâ€;

(5)     In subsection (5)—

(a)     in paragraph

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