116(1)The Commissioners may make provision by regulations for two or more bodies corporate to be treated as members of a group for the purposes of the Schedule.U.K.
(2)Regulations under sub-paragraph (1) may, in particular, make provision for or about—
(a)eligibility for group treatment;
(b)representative members of groups;
(c)applications for, or the variation or ending of, group treatment;
(d)the decisions to be made on applications;
(e)the variation or ending of group treatment by notice given by the Commissioners otherwise than on an application;
(f)treating a member of a group as charged with levy that would otherwise be levy with which another member of the group would be charged;
(g)the members of a group liable for levy, or amounts recoverable as levy, due from a member of a group.
(3)The provision mentioned in sub-paragraph (2)(c) includes provision—
(a)about the time within which applications are to be made,
(b)for authorising the Commissioners to extend such time, and
(c)for applications that seek group treatment, or its variation or ending, with effect from a time before they are made.
(4)The provision mentioned in sub-paragraph (2)(e) includes provision for a notice to have effect from a time before it is given.
(5)Regulations under sub-paragraph (1) may make provision for imposing requirements on a body corporate to notify the Commissioners of prescribed matters relating to group treatment.
(6)A body corporate which fails to comply with any such requirement imposed by such regulations shall be liable to a penalty of £250.