Value Added Tax Act 1994 section 46

23. Unincorporated bodies, personal representatives etc.

Section 46 paragraph 23 extends the meaning of "a business" in section 46 to cover acquisitions of goods from EU member states by corporate bodies and unincorporated organisations, and applies the same membership-change rules to those acquisitions.

• The definition of "a business" in section 46 is widened to include any activity through which a corporate body, club, association, organisation, or other unincorporated body acquires goods from a member state.
• This means that acquisitions from member states are treated in the same way as other business activities for the purposes of section 46's rules on divisions, unincorporated bodies, and personal representatives.
• Changes in the membership of a club, association, or organisation are disregarded when determining whether that body has acquired goods from a member state, just as they are disregarded when determining whether goods or services are supplied by that body.
• The effect is to ensure continuity of VAT obligations for unincorporated bodies regardless of membership changes, covering both their supplies and their acquisitions from member states.