Section 43D — Value Added Tax Act 1994: Groups: duplication

Groups: duplication 43D 1 A person may not be treated as a member of more than one group at a time.

2 A person who is a member of one group is not eligible by virtue of section 43A to be treated as a member of another group.

3 If—

a an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but b at that time one or more of the persons specified in the application is a member of a group (other than that to which the application relates), the application shall have effect from that time, but with the exclusion of the person or persons mentioned in paragraph (b).

4 If—

a an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but b at that time the person specified in the application is a member of a group (other than that to which the application relates), the application shall have no effect.

5 Where a person is a subject of two or more applications under section 43B(1) or (2)(a) that have not been granted or refused, the applications shall have no effect.