The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Matters consequential to the making of an application

7.—(1) Except where paragraph (2), (3) or (4) applies and subject to regulation 9, the authorised company may enter into the arrangements on behalf of itself and the authorising companies at any time on or after the date (“the three month date”) that is three months after the date on which the application is delivered to the tax office in accordance with regulation 6(6).

(2) An officer of the Board may, prior to the three month date, accept the application and permit the authorised company to enter into the arrangements on behalf of itself and the authorising companies with effect from the date notified to the authorised company by the officer of the Board.

(3) An officer of the Board may, prior to the three month date, accept the application and permit the authorised company to enter into the arrangements with effect from the date notified to the company by the officer of the Board, but exclude from the arrangements any of the authorising companies on the grounds that he has reason to believe that that company—

(a) has failed to comply with its obligations under the Corporation Tax Acts in relation to any accounting period (whether an accounting period ending before, or on or after, 1st July 1999), or

(b) is a company in relation to which a person is acting as an insolvency practitioner.

(4) An officer of the Board may, prior to the three month date, refuse the application on the grounds that—

(a) he has reason to believe that one or more of the companies named in the application is not a member of a group of companies, or is not a consortium company in circumstances where a company which is a member of that group is a member of the consortium concerned.

(b) he has reason to believe that one or more of the companies named in the application has failed to comply with its obligations under the Corporation Tax Acts in relation to any accounting period (whether an accounting period ending before, or on or after, 1st July 1999),

(c) the case is not one in which all, or substantially all, of the companies named in the application deliver their company tax returns to the same tax office, or

(d) the specimen copy of the statement referred to in regulation 6(4)(a) is not adequate for the purpose of enabling an officer of the Board to deal with claims for group relief.

(5) Where following the making of an application by an authorised company under regulation 6 a company is treated by agreement in accordance with regulation 5(2)(b) as if it had been one of the companies named in the application, the authorised company may enter into the arrangements on behalf of that company from the date of the agreement.