Section 27 Notification of cessation of eligibility for group treatment or of having a place of business in UKI1

A body corporate which is treated as a member of a group for the purposes of this Act and ceases to be eligible to be treated as a member of a group must notify Revenue Scotland immediately of that fact.

A body corporate which is designated as representative member in relation to any other bodies corporate must not cease to have an established place of business in the United Kingdom without first notifying Revenue Scotland of that fact.