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,
from the time specified in the application (the “specified time”).
(2)The “specified time” means the beginning of the accounting period specified in the application but the period specified must not be a period before the period in which the application is made.
Commencement Information
I1Sch. 13 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
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.
Commencement Information
I2Sch. 13 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3