SCHEDULES
SCHEDULE 13Plastic packaging tax: groups of companies
Termination of group treatment by the Commissioners
I2I19
Where—
a
a body corporate ceases to be treated as a member of a group under paragraph 5(1)(c) or 8,
b
immediately before that time the body was the representative member of the group,
c
immediately after that time there are two or more bodies corporate who will continue to be treated as members of the group, and
d
none of those bodies becomes the representative member under paragraph 5(1)(b),
the Commissioners must, by notice given to such one of the bodies mentioned in paragraph (c) as the Commissioners consider appropriate, substitute that body as the representative member from the time specified in the notice.