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9.—(1) A group of companies to which Part 4 applies (“the venturing group”) may give notice for these Regulations to apply if the conditions in regulation 10(1) are satisfied.
(2) The notice must specify the accounting period of the principal company of the venturing group from the beginning of which, and the joint venture company to which these Regulations are to apply.
(3) The notice must be given in writing by the principal company of the venturing group to the Commissioners for Her Majesty’s Revenue and Customs before the beginning of the specified accounting period.
(4) The notice must be signed by the company secretary or a director of the joint venture company to which these Regulations are to apply.
(5) The principal company of the venturing group may give a joint venture look through notice at the same time it gives notice under section 109 (as modified by paragraph 8 of Schedule 17) (notice to join the Group Real Investment Trust regime) or at any later time when Part 4 applies to it.
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