6.—(1) Subject to the provisions of this Part, two or more bodies corporate are eligible to be treated as members of a group if—
(a)at least one of them is resident in the United Kingdom,
(b)they are all under the same control, and
(c)each of them—
(i)is registered, or is required to notify or has notified the Commissioners under paragraph 55(1) of the Act (notification of registrability), and
(ii)is not a person to whom paragraph 57(1) of the Act applies (loss of registrability).
(2) For the purposes of this regulation, two or more bodies are under the same control if—
(a)one of them controls each of the others;
(b)one person (whether a body corporate or an individual) controls all of them; or
(c)two or more individuals carrying on a business in partnership control all of them.
(3) For the purposes of this regulation, a body corporate shall be taken to control another body corporate only if—
(a)it is empowered by statute to control that body’s activities, or
(b)it is that body’s holding company within the meaning of section 736 of the Companies Act 1985(1);
and an individual or individuals shall be taken to control a body corporate only if (were he or they a company) he or they would be that body corporate’s holding company within the meaning of that section.
(4) A body corporate shall not be the representative member for a group at any time when it does not have an established place of business in the United Kingdom.
1985 c. 6; s.736 was substituted by s.144(1) of the Companies Act 1989 (c. 40).