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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: duplication

Section 43D | Groups: duplication F1

From legislation.gov.uk

(1)A person may not be treated as a member of more than one group at a time.F1F2

(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.F1F3

(3)If—F1F4

(a)an application under section 43B(1) would have effect from a time in accordance with section 43B(4), butF1

(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),F1F5

the application shall have effect from that time, but with the exclusion of the person or persons mentioned in paragraph (b).

(4)If—F1

(a)an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), butF1

(b)at that time the person specified in the application is a member of a group (other than that to which the application relates),F1F6

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.F1F7

Notes

  1. F1

    S. 43D inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(2)

  2. F2

    Word in s. 43D(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(2); S.I. 2019/1348, reg. 2

  3. F3

    Words in s. 43D(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(3); S.I. 2019/1348, reg. 2

  4. F4

    Word in s. 43D(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(b); S.I. 2019/1348, reg. 2

  5. F5

    Word in s. 43D(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(a); S.I. 2019/1348, reg. 2

  6. F6

    Word in s. 43D(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(5); S.I. 2019/1348, reg. 2

  7. F7

    Word in s. 43D(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(6); S.I. 2019/1348, reg. 2

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