Related Commentary  Related CasesRelated HMRC Manuals

43(1)  Where under sections 43A to 43D any persons are treated as members of a group, any business carried on by a member of the group shall be treated as carried on by the representative member, and–

(a)any supply of goods or services by a member of the group to another member of the group shall be disregarded; and

(b)any supply which is a supply to which paragraph (a) above does not apply and is a supply of goods or services by or to a member of the group shall be treated as a supply by or to the representative member; and

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