REPRESENTATIVE MEMBER OF A VAT GROUP

Related Commentary  

45  [Not relevant to income tax, corporation tax or capital gains tax.]

CORPORATE GROUPS

Related Commentary  

46(1)  Sub-paragraphs (2) and (3) apply if HMRC has a duty under paragraph 2 to give a warning notice to a company (“C”) which is a member of a group.

46(2)  That duty has effect as a duty to give a warning notice to each current group member (see sub-paragraph (8)).

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