Select view:

Change history not available for this measure.

Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)

4. Groups

(1) Where 2 or more persons seek to satisfy the Commissioners that those persons should be treated as being in a group in accordance with section 15 of the Act, each of those persons is required to complete such forms as are provided for that purpose by the Commissioners.

(2) The Commissioners shall—

(a) determine whether a notification under section 15 of the Act should be issued to such persons, and

(b) where they determine that such notification should so issue, specify the date from which the notification applies.