Introduction Groups
27.This section provides further definition of the meaning of group sale by setting out the control requirements for group membership.
28.Subsection (1) sets out the requirements for two or more bodies corporate to form a group.
29.Subsection (2) elaborates upon when one body corporate controls another.
30.Subsection (3) states (a) when individuals will be considered to control another body corporate and (b) when a body corporate is to be regarded as having an establishment in the UK for the purposes of being entitled to be a member of a group. The test is whether the company is established or has an establishment in the UK for VAT purposes.