43 Groups of companies
Value Added Tax Act 1994 (1994 c 23) | Legislation

43  Groups of companies

(1)     Where under [sections 43A to 43D] any [persons] are treated as members of a group, any business carried on by a member of the group shall be treated as carried on by the representative member, and—

(a)     any supply of goods or services by a member of the group to another member of the group shall be disregarded; and

(b)     any [supply which is a supply to which paragraph (a) above does not apply and is a supply] of goods or services by or to a member of the group shall be treated as a supply by or to the representative member; and

[(c)     any VAT paid or payable by a member of the group on the importation of goods shall be treated as paid or payable by the representative member and the goods shall be treated, for the purposes of sections 38 and 73(7), as imported by the representative member;]

and all members of the group shall be liable jointly and severally for any VAT due from the representative member.

[(1AA)     Where—

(a)     it is material, for the purposes of any provision made by or under this Act (“the relevant provision”), whether the person

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