VAT Groups. References to any right, entitlement or obligation of any person under the laws in relation to VAT shall (where appropriate and unless the context otherwise requires) be construed, at any time when such person is treated as a member of a VAT Group, to include a reference to the right, entitlement or obligation under such laws of the representative member of such VAT Group at such time.
VAT Groups. The Company is not and has not been for VAT purposes a member of any group of companies other than the Group and no act or transaction has been effected in consequence whereof the Company is or may be held liable for any VAT arising from supplies made by another company and no direction has been given nor will be given by H M Customs & Excise under Schedule 9A, VATA as a result of which the Company would be treated for the purposes of VAT as a member of a group.
VAT Groups. The Company is not and has not been a member of a group for VAT purposes.
VAT Groups. 9.1 For the purposes of this paragraph 9 the “ETFS Vat Group” is the VAT group comprising ETFS UK and ETF Securities (International) Limited of which ETF Securities (International) Limited is the representative member.
VAT Groups. Any reference in any Transaction Document to any person, when construing any provision in relation to VAT, shall (where appropriate and unless the context otherwise requires) be construed, at any time when such person is treated as a member of a VAT Group, to include a reference to the representative member of such group at such time (so that a reference to x, for example, would read “x or the relevant representative member of the VAT Group of which x is a member (as the case may be)”) (the term “representative member” to have the same meaning as for the purposes of the VAT Grouping Legislation).
VAT Groups. (a) Promptly following the date of this Agreement, Seller shall procure (so far as Seller is reasonably able to procure) that UK MF HoldCo ceases to be the representative member of VAT Group registered under number GB765361024 and shall, promptly following completion of the UK Internal Reorganization, submit to HMRC all such notices as are necessary in order that the Transferred Group Companies cease to be members of the VAT Group with effect not later than the Closing Date.
VAT Groups. Any reference in any Transaction Document to any party, when construing any provision in relation to VAT, shall at any time when such party is treated as a member of a group or unity (or fiscal unity) for VAT purposes, include (where appropriate and unless the context otherwise requires) a reference to the person who is treated at that time as making the supply, or (as appropriate) receiving the supply, under the grouping rules (provided for in Article 11 of Council Directive 2006/1 12/EC (or as implemented by the relevant member state of the European Union) or any other similar provision in any jurisdiction which is not a member state of the European Union) so that a reference to a party shall be construed as a reference to that party or the relevant group or unity (or fiscal unity) of which that party is a member for VAT purposes at the relevant time or the relevant representative member (or head) of that group or unity (or fiscal unity) at the relevant time (as the case may be).
