Section 43A — Value Added Tax Act 1994: Groups: eligibility.

Groups: eligibility. 43A 1 Two or more UK bodies corporate are eligible to be treated as members of a group if ...—

a one of them controls each of the others, b one person (whether a body corporate or an individual) controls all of them, or c two or more individuals carrying on a business in partnership control all of them. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—

a controls the UK body corporate or all of the UK bodies corporate, and b is established, or has a fixed establishment, in the United Kingdom in relation to the business.

5 Two or more relevant persons carrying on a business in partnership (“ the partnership ”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—

a controls the UK body corporate or all of the UK bodies corporate, and b is established, or has a fixed establishment, in the United Kingdom in relation to the business.

6 In this section—

a “ UK body corporate ” means a body corporate which is established or has a fixed establishment in the United Kingdom;

b “ relevant person ” means an individual, a body corporate or a Scottish partnership.

7 Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.