SCHEDULES
SCHEDULE 13

Plastic packaging tax: groups of companies

Termination of group treatment by the Commissioners
8
The Commissioners may, by notice given to the members of the group concerned, terminate the treatment of any body corporate as a member of the group from the time specified in the notice where—
a
it appears to the Commissioners that the body is not an eligible body in relation to the group, or
b
the Commissioners consider it necessary to do so for the protection of the revenue.
Sch. 13 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
Sch. 13 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4