SCHEDULES
SCHEDULE 13Plastic packaging tax: groups of companies
Applications to modify group treatment
I3I15
1
Where two or more bodies are treated as members of the same group, the representative member may apply to the Commissioners to—
a
treat another eligible body as a member of the group,
b
change which member of the group is the representative member,
c
exclude a member of the group, or
d
terminate the treatment of the members as members of a group,
F1...
F22
Where the Commissioners receive an application under sub-paragraph (1), they must, by notice to the applicant and, in a case within sub-paragraph (1)(b), the proposed new representative member—
a
confirm whether they accept or refuse the application, and
b
if they accept the application, specify a date from which the application is to be treated as having been accepted.
3
The Commissioners must give the notice within the period of 90 days beginning with the day on which the application is received.
4
The date mentioned in sub-paragraph (2)(b) must be within that period.
I2I46
1
The Commissioners may only refuse an application under paragraph 5(1)(a) or (1)(b) if they consider it necessary to refuse the application for the protection of the revenue.
2
The Commissioners may only refuse an application under paragraph 5(1)(c) or (1)(d) if—
a
the case does not fall within paragraph 8, and
b
they consider it necessary to refuse the application for the protection of the revenue.