Value Added Tax Act 1994 Schedule 9A paragraph 7

Interpretation of Schedule etc.

Schedule 9A paragraph 7 explains how certain key terms used throughout Schedule 9A should be interpreted, particularly regarding VAT group membership and the serving of notices on representatives.

• References to VAT group membership throughout Schedule 9A follow the rules set out in sections 43 to 43C of the Act
• Eligibility for VAT group treatment is also determined by those same sections
• Notices or notifications given to a receiver, liquidator, or other representative are treated as having been given to the person they represent
• This ensures that insolvency or other representative appointments do not create obstacles to the proper administration of the Schedule