3(1)Two or more eligible bodies may apply to the Commissioners to be treated as members of the same group from the time specified in the application (the “specified time”).U.K.
(2)An application under this paragraph must specify which body is to be the representative member.
(3)The “specified time” means the beginning of the accounting period specified in the application but the period specified must not be before the beginning of the period in which the application is made.
Commencement Information
I1Sch. 13 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3