SCHEDULES
SCHEDULE 13Plastic packaging tax: groups of companies
Bodies eligible for group treatment
I2I11
1
Two or more bodies are eligible to be treated as members of the same group for the purposes of this Part (“eligible bodies”) if—
a
they are all bodies corporate,
b
at least one of the bodies has an established place of business in the United Kingdom, and
c
they are all under the same control.
2
A body is eligible to be the representative member of a group if the body—
a
is resident in the United Kingdom, or
b
has a permanent establishment in the United Kingdom.
3
A body is not an eligible body in relation to a group if it is a member of another group.