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

[43D  Groups: duplication]

[(1)     A [person] may not be treated as a member of more than one group at a time.

(2)     A [person who] is a member of one group is not eligible by virtue of section 43A to be treated as a member of another

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