This
adran has no associated
Nodiadau Esboniadol
18U.K.In this Part “the reporting body” means—
(a)in a case in which an appointment under paragraph 17 has effect in relation to the relevant period of account, the company appointed under that paragraph, and
(b)in a case in which such an appointment does not have effect in relation to the relevant period of account, the companies to which this Part applies, acting jointly.