SCHEDULES
SCHEDULE 9Aggregates levy: group treatment
3Modification of group treatment
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.