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Section 43B(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

This section also applies where two or more persons are treated as members of a group and an application is made to the Commissioners— for another person, who is eligible by virtue of section 43A to be treated as a member of the group, to be treated as a member of the group, for a person to cease to be treated as a member of the group, for a member to be substituted as the group’s representative member, or for the persons no longer to be treated as members of a group.

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