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Section 43D

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person may not be treated as a member of more than one group at a time. 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 group. If— the application shall have effect from that time, but with the exclusion of the person or persons mentioned in paragraph (b). an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but at that time one or more of the persons specified in the application is a member of a group (other than that to which the application relates), If— the application shall have no effect. an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but at that time the person specified in the application is a member of a group (other than that to which the application relates), Where a person is a subject of two or more applications under section 43B(1) or (2)(a) that have not been granted or refused, the applications shall have no effect.

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