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Section 43(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An order under section 5(5) or (6) may make provision for securing that any goods or services which, if all the members of the group were one person, would fall to be treated under that section as supplied to and by that person, are treated as supplied to and by the representative member and may provide for that purpose that the representative member is to be treated as a person of such description as may be determined under the order..

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Source: legislation.gov.uk · retrieved 2026-07-28