Statute
Section 44 — Value Added Tax Regulations 1995: Interpretation of Part VI
Text of the provision Official document
Interpretation of Part VI 44 In this Part— “body corporate” means a body corporate which is under a duty to make payments on account by virtue of the Value Added Tax (Payments on Account) Order 1993 and “relevant division” means a division of a body corporate by reference to the business of which that body corporate is under such a duty; “payments on account” has the same meaning as in the Value Added Tax (Payments on Account) Order 1993.
Official source: legislation.gov.uk
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