SCHEDULE 13Plastic packaging tax: groups of companies
Applications to modify group treatment
5
(1)
Where two or more bodies are treated as members of the same group, the representative member may apply to the Commissioners to—
(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.