Value Added Tax Act 1994 section 43D

Groups: duplication

Section 43D prevents a person from belonging to more than one VAT group at the same time, and sets out what happens when overlapping group membership applications arise.

• A person cannot be a member of more than one VAT group at any given time, and existing membership of one group makes them ineligible to join another.
• Where an application to form a new group includes persons who are already members of a different group, the application proceeds but those persons are automatically excluded from it.
• Where an application to add a single person to a group would take effect at a time when that person is already a member of a different group, the application has no effect at all.
• If a person is the subject of two or more pending applications to form or join a group, and none of those applications has yet been granted or refused, all of the applications are treated as having no effect.

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