[43A Groups: eligibility]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[43A  Groups: eligibility]

[(1)     Two or more [UK bodies corporate] are eligible to be treated as members of a group if . . .—

(a)     one of them controls each of the others,

(b)     one person (whether a body corporate or an individual) controls all of them, or

(c)     two or more individuals carrying on a business in partnership control all

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