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Legislation
Value Added Tax Act 1994

Part III Application of Act in particular cases

  • Section 40A Northern Ireland Protocol
  • Section 41 Application to the Crown.
  • Section 41A Supply of goods or services by public bodies
  • Section 42 Local authorities.
  • Section 43 Groups of companies.
  • Section 43A Groups: eligibility.
  • Section 43AZA Section 43A: control test
  • Section 43AA Power to alter eligibility for grouping
  • Section 43B Groups: applications.
  • Section 43C Groups: termination of membership.
  • Section 43D Groups: duplication
  • Section 44 Supplies to groups.
  • Section 45 Partnerships.
  • Section 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc.
  • Section 47 Agents etc.
  • Section 48 VAT representatives and security.
  • Section 49 Transfers of going concerns.
  • Section 50 Terminal markets.
  • Section 50A Margin schemes.
  • Section 50B Margin schemes and export or removal of goods
  • Section 51 Buildings and land.
  • Section 51B Face-value vouchers issued before 1 January 2019
  • Section 51C Vouchers issued on or after 1 January 2019
  • Section 51D Postage stamps issued on or after 1 January 2019
  • Section 52 Trading stamp schemes.
  • Section 53 Tour operators.
  • Section 54 Farmers etc.
  • Section 55 Customers to account for tax on supplies of gold etc.
  • Section 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
  • Section 55B Deposit schemes: designation
  • Section 55C Deposit schemes: value of supply
  • Section 55D Deposit schemes: liability to account for VAT on deposit amounts
  • Section 56 Fuel for private use.
  • Section 57 Determination of consideration for fuel supplied for private use.
  • Section 57A Importation following zero-rated free zone supply: deemed supply
  1. Part III · Application of Act in particular cases
  2. Groups: applications.

Section 43B | Groups: applications. F1

From legislation.gov.uk

(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.F2F3

(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—F4

(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,F5F6

(b)for a person to cease to be treated as a member of the group,F7

(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.F8

(3)An application with respect to any persons—F9

(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.F10

(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,F11F12

(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, orF13F14

(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.

Notes

  1. F1

    Ss. 43A-43C inserted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 2

  2. F2

    Words in s. 43B(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(2); S.I. 2019/1348, reg. 2

  3. F3

    Words in s. 43B(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

  4. F4

    Word in s. 43B(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(a); S.I. 2019/1348, reg. 2

  5. F5

    Words in s. 43B(2)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(b); S.I. 2019/1348, reg. 2

  6. F6

    Words in s. 43B(2)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

  7. F7

    Word in s. 43B(2)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(c); S.I. 2019/1348, reg. 2

  8. F8

    Word in s. 43B(2)(d) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(3)(d); S.I. 2019/1348, reg. 2

  9. F9

    Word in s. 43B(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(a); S.I. 2019/1348, reg. 2

  10. F10

    Word in s. 43B(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(4)(b); S.I. 2019/1348, reg. 2

  11. F11

    Word in s. 43B(5)(a) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(a); S.I. 2019/1348, reg. 2

  12. F12

    Words in s. 43B(5)(a) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

  13. F13

    Word in s. 43B(5)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 7(5)(b); S.I. 2019/1348, reg. 2

  14. F14

    Words in s. 43B(5)(b) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(4)

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