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11. This Part applies where two or more bodies corporate are members of a group for the purposes of Part 6A of the Act (for which see section 88J of the Act (1)).
12.—(1) Where this Part applies, an application may be made for each member of the group who is required to be approved under section 88C of the Act to be approved and registered under a single registration (“group treatment”).
(2) In this regulation “registered” means entered on the register maintained by the Commissioners in accordance with section 88D(1) of the Act(2) and “registration” is construed accordingly.
13.—(1) The application must contain the information (or any part of the information) mentioned in regulation 3(2) in respect of each of the bodies corporate that are the subject of the application for group treatment.
(2) The person making the application must satisfy the Commissioners that the bodies corporate which are the subject of the application have consented to group treatment.
(3) The Commissioners may require the person making the application to make a declaration that the information is true and complete.
(4) The application must specify which one of the bodies corporate that are the subject of the application will be the representative member.
(5) If the Commissioners accept the application, they must notify the representative member of the date on which group treatment will commence.
(6) If the Commissioners refuse the application, they must notify the representative member.
(7) The Commissioners may refuse any application under this Part if it appears necessary to do so for the protection of the revenue.
(8) A body corporate may not be treated under this Part as a member of more than one group at the same time.
14.—(1) This regulation applies where two or more bodies corporate are treated as members of a group and the representative member applies to the Commissioners for—
(a)another body corporate (which is eligible under this Part) to be treated as a member of the group;
(b)a body corporate to cease to be treated as a member of the group;
(c)the bodies corporate no longer to be treated as members of the group; or
(d)another member to be substituted as the group’s representative member.
(2) In respect of an application under paragraph (1)(a), the representative member must satisfy the Commissioners that—
(a)the existing members of the group; and
(b)any body corporate which is the subject of the application,
have consented to group treatment.
(3) A body corporate is to be treated as a member of the group only—
(a)if the application is accepted by the Commissioners; and
(b)from a date notified by the Commissioners to the representative member.
(4) In respect of an application under paragraph 1(b) or (c), a body corporate is to be treated as not being a member of the group only—
(a)if the application is accepted by the Commissioners; and
(b)from a date notified by the Commissioners to the representative member and any body corporate which is the subject of the application.
(5) An application under paragraph 1(d) may be made by—
(a)the current representative member; or
(b)the body corporate that is applying to be substituted for the current representative member,
and the applicant must satisfy the Commissioners that the members of the group have consented to the substitution.
(6) In respect of an application under paragraph (1)(d), another member of the group is to be substituted as the representative member—
(a)if the application is accepted by the Commissioners; and
(b)from a date that the Commissioners are satisfied has been notified to all of the members of the group.
15.—(1) A body corporate may apply to the Commissioners to—
(a)transfer from its current group to a different group; or
(b)cease to be treated as a member of a group.
(2) The Commissioners must be satisfied that the body corporate has given notice of the application to the representative member of the current group and the group it is applying to join.
(3) A body corporate is to be treated as not being a member of the group by virtue of this regulation only-
(a)if the application is accepted by the Commissioners; and
(b)from a date notified by the Commissioners to the representative member and the body corporate which made the application.
16.—(1) The Commissioners may, by notice given to a body corporate, terminate its treatment as a member of a group from a date which is specified in the notice.
(2) The Commissioners may give notice under paragraph (1) if it appears to them—
(a)to be necessary for the protection of the revenue; or
(b)that the body corporate is not (or is no longer) eligible to be treated as a member of the group.
(3) Where the Commissioners give notice to a body corporate under paragraph (1), notice must also be given to the representative member (if different from the body corporate).
(4) If the body corporate referred to in paragraph (1) is the representative member—
(a)notice must also be given to each member of the group; and
(b)the members of the group must with immediate effect appoint a new representative member in order to continue to be treated as a group.
(5) If it appears to the Commissioners that-
(a)the group does not (or has ceased to) have a representative member who is acceptable to the Commissioners; or
(b)there are fewer than two bodies corporate being treated as members of the group,
they may give notice to each member that the group treatment will cease from a date which is specified in the notice.
Section 88J was inserted by section 54(3) of the Finance Act 2015.
Section 88D was inserted by section 54(3) of the Finance Act 2015.
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