Section 44(2)

Subsection (5) below shall not apply if the representative member of the group is entitled to credit for the whole of the input tax on supplies to it and ... importations by it— during the prescribed accounting period in which the assets are transferred, and during any longer period to which regulations under section 26(3)(b) relate and in which the assets are transferred.

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