Section 43B — Value Added Tax Act 1994: Groups: applications.

Groups: applications. 43B 1 This section applies where an application is made to the Commissioners for two or more persons, who are eligible by virtue of section 43A , to be treated as members of a group.

2 This section also applies where two or more persons are treated as members of a group and an application is made to the Commissioners—

a for another person, who is eligible by virtue of section 43A to be treated as a member of the group, to be treated as a member of the group, b for a person to cease to be treated as a member of the group, c for a member to be substituted as the group’s representative member, or d for the persons no longer to be treated as members of a group.

3 An application with respect to any persons —

a must be made by one of them or by the person controlling them, and b in the case of an application for the persons to be treated as a group, must appoint one of them as the representative member.

4 Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from—

a the day on which the application is received by the Commissioners, or b such earlier or later time as the Commissioners may allow.

5 The Commissioners may refuse an application, within the period of 90 days starting with the day on which it was received by them, if it appears to them—

a in the case of an application such as is mentioned in subsection (1) above, that the persons are not eligible by virtue of section 43A to be treated as members of a group, b in the case of an application such as is mentioned in subsection (2)(a) above, that the person is not eligible by virtue of section 43A to be treated as a member of the group, or c in any case, that refusal of the application is necessary for the protection of the revenue.

6 If the Commissioners refuse an application it shall be taken never to have been granted.