HC Deb 01 April 1981 vol 2 c569

Amendment made: No. 76, in page 69, line 5, at end insert— '(7) For the purposes of section 21 of the Finance Act 1972 (value added tax: group registration) the Corporation, the Post Office and any bodies corporate resident in the United Kingdom or the Isle of Man which are subsidiaries of either of those bodies shall be eligible to be treated as members of a group until the expiration of the period of three years beginning with the appointed day; and where, by virtue of this subsection, two or more bodies are so treated, the Commissioners of Customs and Excise shall, as soon as practicable after the expiration of that period, by notice to those bodies terminate that treatment from such date as may be specified in the notice.'.—[Mr. Michael Marshall.]

Forward to