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The Plastic Packaging Tax (General) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 117
- PART 8
- Regulation 52
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Applications for group treatment
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52.—(1) An application for group treatment under paragraph 3 of Schedule 13 must be made in the form and manner prescribed by the Commissioners.
(2) The Commissioners must prescribe the form and manner in which an application for group treatment under paragraph 3 of Schedule 13 is to be made.
(3) An application under paragraph (1) must include a declaration by the representative member on behalf of all bodies to be treated as members of the group that—
(a)all bodies to be treated as members of the same group are eligible for group treatment under paragraph 1(1) of Schedule 13;
(b)the representative member is eligible under paragraph 1(2) of that Schedule; and
(c)the matters stated in the application are true and correct.
(4) Applications under paragraph (1) are to be given electronically, subject to such exceptions as the Commissioners may prescribe.
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