8U.K.The Commissioners may, by notice given to the members of the group concerned, terminate the treatment of any body corporate as a member of the group from the time specified in the notice where—
(a)it appears to the Commissioners that the body is not an eligible body in relation to the group, or
(b)the Commissioners consider it necessary to do so for the protection of the revenue.
Commencement Information
I1Sch. 13 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 13 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
9U.K.Where—
(a)a body corporate ceases to be treated as a member of a group under paragraph 5(1)(c) or 8,
(b)immediately before that time the body was the representative member of the group,
(c)immediately after that time there are two or more bodies corporate who will continue to be treated as members of the group, and
(d)none of those bodies becomes the representative member under paragraph 5(1)(b),
the Commissioners must, by notice given to such one of the bodies mentioned in paragraph (c) as the Commissioners consider appropriate, substitute that body as the representative member from the time specified in the notice.
Commencement Information
I3Sch. 13 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 13 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
10(1)The time specified in a notice under paragraph 8(a) may be a time before the giving of the notice but must not be before the time when the body ceased to be an eligible body.U.K.
(2)The time specified in a notice under paragraph 8(b) must not be a time before the day on which the notice is given to the members.
(3)The time specified in a notice under paragraph 9 may be a time before the giving of the notice.
Commencement Information
I5Sch. 13 para. 10 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I6Sch. 13 para. 10 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4