Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 8.
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
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