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

[43B  Groups: applications]

[(1)     This section applies where an application is made to the Commissioners for two or more [persons, who] are eligible [by virtue of section 43A], to be treated as members of a group.

(2)     This section also applies where two or more [persons] are treated as members of a group and an application is made to the Commissioners—

(a)     for another [person, who] is eligible [by virtue of section 43A] to be treated as a member of the group, to be treated

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