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(1)Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.
(2)The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.
Commencement Information
I1S. 81 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)