SCHEDULES
SCHEDULE 9Aggregates levy: group treatment
6Notifications relating to group treatment
1
Where—
a
two or more bodies corporate are treated as members of a group for the purposes of this Part of this Act, and
b
any of those bodies ceases to be eligible to be so treated,
the body corporate which ceases to be so eligible shall notify the Commissioners of that fact.
2
A body corporate which is designated as representative member in relation to any other bodies corporate shall not cease to have an established place of business in the United Kingdom without first notifying the Commissioners of that fact.
3
A body corporate which fails to comply with sub-paragraph (1) or (2) above shall be liable to a penalty of £250.