http://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/3Finance Act 2019An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2023-07-11SCHEDULESSCHEDULE 18VAT groups: eligibilityPART 2Consequential amendmentsVATA 19943VATA 1994 is amended as follows.