Part III Application of Act in particular cases

C1F143B Groups: applications.

1

This section applies where an application is made to the Commissioners for two or more F6persons, who are eligible F2by virtue of section 43A, to be treated as members of a group.

2

This section also applies where two or more F8persons are treated as members of a group and an application is made to the Commissioners—

a

for another F7person, who is eligible F3by 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 F11person 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 F12persons no longer to be treated as members of a group.

3

An application with respect to any F13persons—

a

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

b

in the case of an application for the F14persons 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 F9persons are not eligible F4by 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 F10person is not eligible F5by 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.