The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

PART III GROUPS

References to groups, etc

6.—(1) For the purposes of this Part—

(a) a body corporate is a member of a group at any time in relation to which it falls to be treated as such a member in accordance with Schedule 9 to the Act; and

(b) the body corporate which is to be taken as the representative member for a group at any time is the member of the group which in relation to that time is the representative member under that Schedule in the case of that group.

(2) A body corporate that is a member of a group shall, under section 24 of and Schedule 4 to the Act, be registered in the name of the representative member.

Liability for returns

7.  The obligation of a member of a group to make a return under regulations made under section 25 of the Act shall be discharged by the representative member making a return representing the cumulative total of what would be the individual returns for the group members were it not for the group treatment.

Group treatment

8.—(1) An application for group treatment under paragraph 2(1) of Schedule 9 to the Act shall be made to the Commissioners in writing.

(2) In addition, each body corporate which is applying to be treated as a member of the group shall make an application to the Commissioners to that effect in writing.

(3) Any application under paragraphs (1) or (2) above shall include such information and declaration as the Commissioners may require.

Applications and notifications

9.—(1) An application under paragraph 2(2) or 3(1) of Schedule 9 to the Act to add a body corporate to a group, exclude a body corporate from a group, change the representative member for a group or to cease group treatment shall be made in writing to the Commissioners and include such information and declaration as they may require.

(2) A notification under paragraph 6(1) or 6(2) of Schedule 9 to the Act in relation to a body corporate ceasing to be eligible to be treated as a member of a group or a body corporate which is the representative member for a group ceasing to have an established place of business in the United Kingdom shall be made in writing to the Commissioners and include such information and declaration as they may require.

(3) The notification required by paragraph (2) above shall be delivered to the Commissioners no later than the earlier of 30 days after the body corporate becomes aware that it will cease to be eligible to be treated as a member of a group or that it will cease to have an established place of business in the United Kingdom or 30 days after the body corporate ceases to be so eligible or ceases to have such an established place of business, as the case may require.

(4) The first of the 30 days referred to in paragraph (3) above is the first day after the one on which the body corporate becomes aware that it will cease to be so eligible or that it will cease to have an established place of business in the United Kingdom or the day after the one on which the body corporate ceases to be so eligible or ceases to have an established place of business in the United Kingdom, as the case may require.

Modifications etc

10.  A person who has made an application or notification to the Commissioners under this Part shall notify them immediately should any information contained in or provided in connection with that application or notification be or become inaccurate.

Miscellaneous

11.  In this Part, “member” and “representative member” have the same meanings as in section 48(1) of the Act.