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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 13
- Paragraph 9
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Termination of group treatment by the Commissioners
9Where—
(a)a body corporate ceases to be treated as a member of a group under paragraph 5(1)(c) or 8,
(b)immediately before that time the body was the representative member of the group,
(c)immediately after that time there are two or more bodies corporate who will continue to be treated as members of the group, and
(d)none of those bodies becomes the representative member under paragraph 5(1)(b),
the Commissioners must, by notice given to such one of the bodies mentioned in paragraph (c) as the Commissioners consider appropriate, substitute that body as the representative member from the time specified in the notice.
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