SCHEDULES

SCHEDULE 13Plastic packaging tax: groups of companies

Applications to modify group treatment

I15

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,

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.