The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001

Group treatment

8.—(1) A body corporate shall be treated as a member of a group only—

(a) if a written application by that body corporate for such treatment is approved by the Commissioners, and

(b) from a date specified by the Commissioners for such treatment.

(2) A body corporate shall be the representative member for a group only—

(a) if a written application by that body corporate for this purpose is approved by the Commissioners, and

(b) from a date specified by the Commissioners for this purpose.

(3) The Commissioners need not approve an application by a body corporate to be a member of a group if they are not satisfied that every other proposed member agrees to the body corporate in question being a member of that proposed group.

(4) The Commissioners need not approve an application by a body corporate to be a representative member for a group if they are not satisfied that every proposed member agrees to the body corporate in question being the representative member for that proposed group.

(5) Any application under paragraph (1) or (2) must—

(a) be made in writing by the body corporate in question, and

(b) include such information and declaration as the Commissioners require.

(6) A body corporate that is a member of a group—

(a) shall no longer be a member of that group from the time it ceases to be eligible for group treatment; and

(b) shall notify the Commissioners in writing that it will cease or has ceased to be eligible for group treatment.

(7) The notification required by paragraph (6)(b) shall be delivered to the Commissioners no later than the earlier of 30 days after the body corporate becomes aware that it will cease to be eligible or 30 days after the body corporate ceases to be eligible.

(8) A body corporate that is the representative member for a group—

(a) shall no longer be the representative member for that group from the time it ceases to be eligible to be a representative member; and

(b) shall notify the Commissioners in writing that it will cease to be eligible to be a representative member.

(9) The notification required by paragraph (8)(b) shall be delivered to the Commissioners no later than the earlier of 30 days after the body corporate becomes aware that it will cease to be eligible or 30 days after the body corporate ceases to be eligible.

(10) The bodies corporate that are treated as members of a group shall take all reasonable steps to ensure that one of their number is the representative member for the group.

(11) If it appears to the Commissioners that there is no representative member for a group they may specify one of the eligible bodies corporate in that group as being the representative member and shall then notify each of the members in writing accordingly.

(12) Any body corporate specified by the Commissioners under paragraph (11), and remaining eligible, shall be taken to be the representative member of the group in question until a lawful substitution takes effect.

(13) A specification made or notice served under paragraph (11) may have effect from a time earlier than when it is made or served.

(14) The first of the 30 days referred to in paragraphs (7) and (9) is the first day after the one on which the body corporate becomes aware that it will cease to be eligible or the day after the one on which the body corporate ceases to be eligible, as the case may require.