Prospective
5(1)Where two or more bodies are treated as members of the same group, the representative member may apply to the Commissioners to—U.K.
(a)treat another eligible body as a member of the group,
(b)change which member of the group is the representative member,
(c)exclude a member of the group, or
(d)terminate the treatment of the members as members of a group,
F1...
[F2(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.]
Textual Amendments
F1Words in Sch. 13 para. 5(1) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 12 para. 6(5)(b)(i)
F2Sch. 13 para. 5(2)-(4) substituted for Sch. 13 para. 5(2) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(5)(b)(ii)
6(1)The Commissioners may only refuse an application under paragraph 5(1)(a) or (1)(b) if they consider it necessary to refuse the application for the protection of the revenue.U.K.
(2)The Commissioners may only refuse an application under paragraph 5(1)(c) or (1)(d) if—
(a)the case does not fall within paragraph 8, and
(b)they consider it necessary to refuse the application for the protection of the revenue.