Section 43AZA(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A body corporate (“X”) controls a UK body corporate if— X is empowered by statute to control the UK body corporate's activities, or X is the UK body corporate's holding company.
← 1 · All articles · 3 →
Source: legislation.gov.uk · retrieved 2026-07-28