The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001

Modifications, etc

9.—(1) Where—

(a) any bodies corporate are treated as members of a group, and

(b) a written application for membership from a further eligible body corporate, that includes such information and declaration as they may require, is approved by the Commissioners,

then, from a time specified by the Commissioners, that further body corporate shall be included as a member of that group.

(2) The Commissioners need not approve an application by a body corporate under paragraph (1) if they are not satisfied that every existing member agrees to the further body corporate being a member of the group.

(3) The Commissioners need not specify a time under paragraph (1)(b) above that—

(a) is sooner than 30 days after the day they receive the relevant application, or

(b) is not the first day of an accounting period applying to the group by or under regulations made under paragraph 41 of the Act.

(4) Where any bodies corporate are treated as members of a group and a written application for the purpose, that includes such information and declaration as they may require, is made to the Commissioners, then, from a time specified by the Commissioners—

(a) a body corporate shall be excluded from the bodies so treated;

(b) one of those bodies corporate shall be substituted for another body corporate as the representative member; or

(c) the bodies corporate shall no longer be treated as members of a group.

(5) The Commissioners need not approve an application under paragraph (4) if they are not satisfied that every existing member agrees to the application in question.

(6) The Commissioners need not specify a time under paragraph (4)(a), 4(b) or 4(c) that is

(a) sooner than 30 days after the one on which they receive the relevant application, or

(b) is not the first day of an accounting period applying to the group by or under regulations made under paragraph 41 of the Act.

(7) Where a body corporate ceases at any time to be treated as a member of a group, and—

(a) there is only one other body corporate which was treated as a member of that group immediately before that time, or

(b) none of the other bodies corporate which were so treated immediately before that time has an established place of business in the United Kingdom,

the other body corporate or, as the case may be, each of the other bodies corporate shall also cease as from that time to be treated as a member of the group.