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.