Related Commentary  

63(1)  Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part–

(a)any taxable business carried on by a member of the group shall be treated as carried on by the representative member,

(aa)any business carried on by a member of the group who is a taxable intermediary shall be treated as carried on by the representative member,

(b)the representative member shall be taken to be the insurer in relation to any taxable insurance contract as regards which a member of the group is the actual insurer,

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