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Legislation
Finance Act 1999

Part II Value added tax

  • Section 12 Works of art, antiques, etc.
  • Section 13 Gold.
  • Section 14 Preparations etc. of meat, yeast or egg.
  • Section 15 Assignment of debts.
  • Section 16 Groups of companies.
  • Section 17 Penalties for incorrect certificates.
  • Section 18 EC sales statements: time limits for assessments to penalties.
  • Section 19 Period before repayment supplement payable.
  • Section 20 Meaning of “business”.
  • Section 21 Accounting for VAT by Government departments.
  1. Part II · Value added tax
  2. Groups of companies.

Section 16 | Groups of companies.

From legislation.gov.uk

Schedule 2 to this Act (which makes changes to provisions about the treatment of bodies corporate as members of a group) shall have effect.

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