3(1)Two or more eligible bodies may apply to the Commissioners to be treated as members of the same group F1....U.K.
(2)An application under this paragraph must specify which body is to be the representative member.
[F2(3)Where the Commissioners receive an application under sub-paragraph (1), they must, by notice to the applicants or the body that is to be the representative member—
(a)confirm whether they accept or refuse the application, and
(b)if they accept the application, specify a date from which the applicants are to be treated as members of the same group.
(4)The Commissioners must give the notice within the period of 90 days beginning with the day on which the application is received.
(5)The date mentioned in sub-paragraph (3)(b) must be within that period.]
Textual Amendments
F1Words in Sch. 13 para. 3(1) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 12 para. 6(5)(a)(i)
F2Sch. 13 para. 3(3)-(5) substituted for Sch. 13 para. 3(3) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(5)(a)(ii)
Commencement Information
I1Sch. 13 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 13 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4