[Section 43]


Sch. 9A was inserted by FA 1996, s. 31(2) and Sch. 4, with effect from 29 April 1996.

Cross references

Sch. 9ZA, para. 72: modifications of Sch. 9A with respect to the Northern Ireland protocol.

FA 1999, Sch. 2, para. 6: transitional provisions for revised group provisions.

Official Publications

Notice 700/2: group registration, VAT avoidance.


Related Commentary  

1(1)  Subject to paragraph 2 below, the Commissioners may give a direction under this Schedule if in any case–

(a)a relevant event has occurred;

(b)the condition specified in sub-paragraph (3) below is fulfilled;

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