(1)Subsection (2) applies where a body corporate (P) is liable to pay an amount of plastic packaging tax (or an amount recoverable on the basis that it is an amount of plastic packaging tax)—
(a)in respect of plastic packaging components produced by, or imported on behalf of, P, or
(b)by virtue of a secondary liability and assessment notice or a joint and several liability notice,
at the time P is a member of a group.
(2)For the purposes of this Part, the representative member of the group is to be treated as if it were liable to pay the amount instead of P.
(3)All the bodies corporate who are treated as members of a group when any amount becomes due from the representative member, together with any bodies corporate who become treated as members of the group while any such amount remains unpaid, are jointly and severally liable for the amount due from the representative member.
(4)For the purposes of this Part—
(a)a body corporate is to be treated as a member of a group at any time in relation to which it falls to be treated as such in accordance with provision made by Schedule 13, and
(b)the representative member of a group at any time is the body corporate which falls to treated as such in accordance with that Schedule.
(5)Schedule 13 makes provision about applications by two or more bodies corporate to be treated as members of the same group for the purposes of this Part.