Section 32: Group treatment: substitution and termination
98.This section deals with the scenario where the representative member of a group of bodies corporate ceases to be treated as a member of the group, and no application to change the representative member under section 29(7)(c) has been granted by Revenue Scotland. In such a situation Revenue Scotland is required to substitute a different member of the group as the new representative member by notice to that member.
99.Subsection (3) provides that where a body corporate which is a member of a group ceases to be controlled by any person (see section 29(11)) for the meaning of control in this context) then Revenue Scotland must terminate the group treatment of that body by notice.
100.In addition, subsection (4) provides that if it appears to Revenue Scotland necessary to do so for the protection of the revenue, it has a general power to terminate the group treatment of a body corporate by notice. The time termination comes into effect must not be before the day on which notice is given to the representative member, as per subsection (5).
