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VATA 1994 is amended as follows.
Finance Act 2019 PART 2 — Consequential amendments
VATA 1994
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In section 18A (fiscal warehousing), in subsection (9), for “body corporate which” substitute “ person who ” .
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(1) Section 43 (groups of companies) is amended in accordance with this paragraph. (2) In subsection (1), for “bodies corporate” substitute “ persons ” . (3) In subsection (1AA)— (a) in paragraph (c)(ii), for “body which” substitute “ person who ” ; (b) in the closing words, for “body” substitute “ person ” .
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In section 43AA (power to alter eligibility for grouping), in subsection (1), for “section 43A” substitute “ sections 43A and 43AZA ” .
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(1) Section 43B (groups: applications) is amended in accordance with this paragraph. (2) In subsection (1), for “bodies corporate, which” substitute “ persons, who ” . (3) In subsection (2)— (a) in the opening words, for “bodies corporate” substitute “ persons ” ; (b) in paragraph (a), for “body corporate, which” substitute “ person, who ” ; (c) in paragraph (b), for “body corporate” substitute “ person ” ; (d) in paragraph (d), for “bodies corporate” substitute “ persons ” ; (4) In subsection (3)— (a) in the opening words, for “bodies corporate” substitute “ persons ” ; (b) in paragraph (b), for “bodies” substitute “ persons ” ; (5) In subsection (5)— (a) in paragraph (a), for “bodies corporate” substitute “ persons ” ; (b) in paragraph (b), for “body corporate” substitute “ person ” .
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(1) Section 43C (groups: termination of membership) is amended in accordance with this paragraph. (2) In subsection (1), for “body corporate” substitute “ person ” . (3) In subsection (3)(a) and (b) and in the closing words, for “body” substitute “ person ” . (4) In subsection (4)(a) and (b), for “body” substitute “ person ” .
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(1) Section 43D (groups: duplication) is amended in accordance with this paragraph. (2) In subsection (1), for “body corporate” substitute “ person ” . (3) In subsection (2), for “body which” substitute “ person who ” . (4) In subsection (3)— (a) in paragraph (b), for “bodies” substitute “ persons ” ; (b) in the closing words, for “body or bodies” substitute “ person or persons ” . (5) In subsection (4)(b), for “body” substitute “ person ” . (6) In subsection (5), for “body” substitute “ person ” .
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In section 44 (supplies to groups), in subsection (1)(a) and (b), for “body corporate” substitute “ person ” .
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In section 53 (tour operators), in subsection (2)(d), for “body corporate” substitute “ person ” .
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In section 97 (orders, rules and regulations), in subsection (4)(ca), for “bodies” substitute “ persons ” .
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(1) Schedule 9 (exemptions) is amended in accordance with this paragraph. (2) In Group 14, in Note (13)— (a) in the opening words, for “body corporate” substitute “ person ” ; (b) in paragraph (a) for “body” substitute “ person ” ; (c) in paragraph (b)— (i) for “body corporate, or of any other body corporate which”, substitute “ person, or of any other person who ” ; (ii) for “body, at a time when that body” substitute “ person, at a time when that person ” . (d) in paragraph (c), for “body corporate” substitute “ person ” . (3) In that Group, in Note (14), for “body corporate's” substitute “person's”.
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(1) Schedule 9A (anti-avoidance provisions: groups) is amended in accordance with this paragraph. (2) In paragraph 1(2), for “body corporate” substitute “ person ” . (3) In paragraph 2— (a) in sub-paragraph (1)(a), for “body corporate” substitute “ person ” ; (b) in sub-paragraph (2), for “body corporate's” substitute “person's”. (4) In paragraph 3— (a) in sub-paragraph (1)(a) and (b), for “body corporate” substitute “ person ” ; (b) in sub-paragraph (3), for “body corporate” (in both places) substitute “ person ” ; (c) in sub-paragraph (5), for “body corporate which” substitute “ person who ” . (5) In paragraph 5— (a) in sub-paragraph (1)(b)— (i) for “body corporate which” substitute “ person who ” ; (ii) for “that person” substitute “ the person mentioned in paragraph (a) ” ; (b) in sub-paragraph (2)— (i) for “body corporate (“the relevant body”)” substitute “ person (“ the relevant person ”) ” ; (ii) for “that body or to any body corporate which” substitute “ that person or to any person who ” ; (iii) for “the relevant body” substitute “ the relevant person ” . (6) In paragraph 6— (a) in sub-paragraph (7)(b), for “body corporate that” substitute “ person who ” ; (b) in sub-paragraph (11)(b)— (i) for “body corporate which” substitute “ person who ” ; (ii) for “that person” substitute “ the person mentioned in paragraph (a) ” ; (c) in sub-paragraph (11)(c), for “body corporate which” substitute “ person who ” .
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(1) Schedule 10 (buildings and land) is amended in accordance with this paragraph. (2) In paragraph 3— (a) in sub-paragraph (1), for “body corporate” substitute “ person ” ; (b) in sub-paragraph (2)— (i) in the opening words (in both places) and paragraph (c), for “body corporate” substitute “ person ” ; (ii) in paragraph (c), for “that body” substitute “ that person ” ; (c) in sub-paragraph (3), for “body corporate” substitute “ person (“P”) ” ; (d) in sub-paragraph (4)— (i) in the opening words, for “The body corporate” substitute “ P ” ; (ii) in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “ P ” ; (e) in sub-paragraph (5)— (i) in the opening words, for “The body corporate” substitute “ P ” and for “the body corporate” substitute “ P ” ; (ii) in the closing words, for “the body corporate” substitute “ P ” . (3) In paragraph 4— (a) in sub-paragraph (1), for “body corporate which” substitute “ person (“P”) who ” ; (b) in sub-paragraph (2), for “the body corporate, it” substitute “ P, P ” ; (c) in sub-paragraph (3)(b), for “the body corporate” substitute “ P ” ; (d) in sub-paragraph (3)(c)— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (e) in sub-paragraph (4)(b)— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (f) in sub-paragraph (5), in the opening words— (i) for “the body corporate” substitute “ P ” ; (ii) for “it” substitute “ P ” ; (g) in sub-paragraph (6)(a)— (i) for “the body corporate” substitute “ P ” ; (ii) for “its” substitute “P's”; (h) in sub-paragraph (6)(b), for “the body corporate” substitute “ P ” ; (i) in sub-paragraph (7), for “the body corporate” substitute “ P ” . (4) In paragraph 21— (a) in sub-paragraph (1)(b)— (i) for “body corporate” substitute “ person ” ; (ii) for “the body” substitute “ the person ” ; (b) in sub-paragraph (3)(a), for “body corporate which” substitute “ person who ” ; (c) in sub-paragraph (9)(b), for “body corporate which” substitute “ person who ” ; (d) in sub-paragraph (11)(b), for “body corporate which” substitute “ person who ” ; (e) in sub-paragraph (12), in the definition of “relevant group member”— (i) after “any person” insert “ (“P”) ” ; (ii) for “body corporate which” substitute “ person who ” ; (iii) for “that person” substitute “ P ” . (5) In paragraph 35(3), for “body corporate” substitute “ person ” .
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