SCHEDULES
SCHEDULE 12Plastic packaging tax
6Groups
1
2
In subsection (1), in the words after paragraph (b), after “is” insert “treated as”
.
3
In subsection (2)—
a
after “Part” insert “, and save as otherwise provided by or under this Part,”
;
b
after “if” insert
—
a
c
after “P” insert
,
b
it had assumed all other obligations in relation to plastic packaging tax that, apart from this subsection, would have been obligations of P, and
c
it had assumed all entitlements in relation to plastic packaging tax that—
i
apart from this subsection, would have been entitlements of P, and
ii
arose after P and the representative member began to be treated as members of the same group.
4
after subsection (3) insert—
3A
The Commissioners may by regulations make such further provision as they consider appropriate about—
a
a body corporate that is treated as a member of a group being treated as if it had or had not assumed an entitlement given by or under this Part (ignoring the regulations) to another body corporate that is treated as a member of the group;
b
the performance or discharge by a body corporate that is treated as a member of a group of an obligation or liability imposed by or under this Part (ignoring the regulations) on another body corporate that is treated as a member of the group.
5
In Schedule 13 (groups of companies)—
a
in paragraph 3 (application for group treatment)—
i
in sub-paragraph (1), omit the words from “from” to the end;
ii
for sub-paragraph (3) substitute—
3
Where the Commissioners receive an application under sub-paragraph (1), they must, by notice to the applicants or the body that is to be the representative member—
a
confirm whether they accept or refuse the application, and
b
if they accept the application, specify a date from which the applicants are to be treated as members of the same group.
4
The Commissioners must give the notice within the period of 90 days beginning with the day on which the application is received.
5
The date mentioned in sub-paragraph (3)(b) must be within that period.
b
in paragraph 5 (applications to modify group treatment)—
i
in sub-paragraph (1), omit the words after paragraph (d);
ii
for sub-paragraph (2) substitute—
2
Where the Commissioners receive an application under sub-paragraph (1), they must, by notice to the applicant and, in a case within sub-paragraph (1)(b), the proposed new representative member—
a
confirm whether they accept or refuse the application, and
b
if they accept the application, specify a date from which the application is to be treated as having been accepted.
3
The Commissioners must give the notice within the period of 90 days beginning with the day on which the application is received.
4
The date mentioned in sub-paragraph (2)(b) must be within that period.