Part III Application of Act in particular cases
F143B Groups: applications.
1
This section applies where an application is made to the Commissioners for two or more bodies corporate, which are eligible under section 43A(1), to be treated as members of a group.
2
This section also applies where two or more bodies corporate are treated as members of a group and an application is made to the Commissioners—
a
for another body corporate, which is eligible under section 43A(1) to be treated as a member of the group, to be treated as a member of the group,
b
for a body corporate to cease to be treated as a member of the group,
c
for a member to be substituted as the group’s representative member, or
d
for the bodies corporate no longer to be treated as members of a group.
3
An application with respect to any bodies corporate—
a
must be made by one of them or by the person controlling them, and
b
in the case of an application for the bodies to be treated as a group, must appoint one of them as the representative member.
4
Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from—
a
the day on which the application is received by the Commissioners, or
b
such earlier or later time as the Commissioners may allow.
5
The Commissioners may refuse an application, within the period of 90 days starting with the day on which it was received by them, if it appears to them—
a
in the case of an application such as is mentioned in subsection (1) above, that the bodies corporate are not eligible under section 43A(1) to be treated as members of a group,
b
in the case of an application such as is mentioned in subsection (2)(a) above, that the body corporate is not eligible under section 43A(1) to be treated as a member of the group, or
c
in any case, that refusal of the application is necessary for the protection of the revenue.
6
If the Commissioners refuse an application it shall be taken never to have been granted.