SCHEDULES
SCHEDULE 13Plastic packaging tax: groups of companies
Termination of group treatment by the Commissioners
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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.