Value Added Tax Act 1994 section 43AZA

Section 43A: control test

Section 43AZA defines what "control" means for the purposes of determining whether bodies corporate, individuals or partnerships are eligible to be grouped together for VAT purposes under section 43A.

• A body corporate controls a UK body corporate if it has statutory power over its activities or is its holding company.
• An individual controls a UK body corporate if the individual would, hypothetically treated as a company, be its holding company.
• A partnership of two or more relevant persons controls a UK body corporate if the partnership would, hypothetically treated as a company, be its holding company.
• The definition of "holding company" follows section 1159 of, and Schedule 6 to, the Companies Act 2006.

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