Part III Application of Act in particular cases

F143B Groups: applications.

(1)

This section applies where an application is made to the Commissioners for two or more F2persons, who are eligible F3by virtue of section 43A, to be treated as members of a group.

(2)

This section also applies where two or more F4persons are treated as members of a group and an application is made to the Commissioners—

(a)

for another F5person, who is eligible F6by virtue of section 43A to be treated as a member of the group, to be treated as a member of the group,

(b)

for a F7person to cease to be treated as a member of the group,

(c)

for a member to be substituted as the group’s representative member, or

(d)

for the F8persons no longer to be treated as members of a group.

(3)

An application with respect to any F9persons—

(a)

must be made by one of them or by the person controlling them, and

(b)

in the case of an application for the F10persons to be treated as a group, must appoint one of them as the representative member.

(4)

Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from—

(a)

the day on which the application is received by the Commissioners, or

(b)

such earlier or later time as the Commissioners may allow.

(5)

The Commissioners may refuse an application, within the period of 90 days starting with the day on which it was received by them, if it appears to them—

(a)

in the case of an application such as is mentioned in subsection (1) above, that the F11persons are not eligible F12by virtue of section 43A to be treated as members of a group,

(b)

in the case of an application such as is mentioned in subsection (2)(a) above, that the F13person is not eligible F14by virtue of section 43A to be treated as a member of the group, or

(c)

in any case, that refusal of the application is necessary for the protection of the revenue.

(6)

If the Commissioners refuse an application it shall be taken never to have been granted.