Where any bodies corporate are registered as members of a group1, any business2 carried on by a member of the group is treated as carried on by the representative member3, and:
(1) any supply of goods or services by a member of the group to another member of the group is disregarded4;
(2) any supply to which head (1) above does not apply and which is a supply of goods or services by or to a member of the group is treated as a supply by or to the representative member5; and
(3) any VAT paid or payable by
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