Schedule 10, Part 1, paragraph 34(2A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of— the Crown, a Minister of the Crown, a government department, or a Northern Ireland department.
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Source: legislation.gov.uk · retrieved 2026-07-28