VGROUPS03250 | Eligibility conditions for specified bodies: specified bodies: exceptions from being a specified body?
From HM Revenue & Customs · VAT Groups
The following are not specified bodies:
a body corporate that controls all the other VAT group members;
a body corporate whose activities another body corporate is empowered by statute to control;
a body corporate whose only activity is acting as a trustee of an occupational pension scheme;
charities.