- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2001
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Point in time view as at 21/07/2008.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2001, Paragraph 3.
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Modification of group treatmentU.K.
3(1)Subject to sub-paragraph (2) below, where any bodies corporate are treated as members of a group for the purposes of this Part of this Act and an application for the purpose is made to the Commissioners, then, from the specified time—
(a)a body corporate shall be excluded from the bodies so treated;
(b)one of those bodies corporate shall be substituted for another body corporate as the representative member; or
(c)the bodies corporate shall no longer be treated as members of a group.
(2)The Commissioners may refuse an application made for the purpose mentioned in sub-paragraph (1)(a) or (c) above if, and only if—
(a)the case is not one appearing to them to fall within paragraph 4(2)(a) and (b) below; and
(b)it appears to them necessary to refuse the application for the protection of the revenue.
(3)The Commissioners may refuse an application made for the purpose mentioned in sub-paragraph (1)(b) above if, and only if, it appears to them necessary to do so for the protection of the revenue.
(4)An application that is refused under this paragraph shall be, and be treated as always having been, ineffective.
(5)The specified time for the purposes of an application under sub-paragraph (1) above shall not be before the beginning of the accounting period which is current when the application is made.
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