Related Commentary  Related CasesRelated HMRC Manuals

43B(1)  This section applies where an application is made to the Commissioners for two or more persons, who are eligible by virtue of section 43A, to be treated as members of a group.

43B(2)  This section also applies where two or more persons are treated as members of a group and an application is made to the Commissioners–

(a)for another person, who is eligible by virtue of section 43A to be treated as a member of the group,

(b)for a person to cease to be treated as a member of the group,

(c)for a member to be substituted as the group’s representative member, or

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