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HMRC internal manual

VAT Groups

HM Revenue & Customs
, see all updates

Eligibility conditions for specified bodies: specified bodies: exceptions from being a specified body?

The following are not specified bodies:

  • a body corporate that controls all the other VAT group members;
  • a body corporate whose activities another body corporate is empowered by statute to control;
  • a body corporate whose only activity is acting as a trustee of an occupational pension scheme;
  • charities.