# The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, Regulation 5: References to groups, etc


(1) This Part makes provision about two or more bodies corporate being treated as members of the same group for the purposes of the Act (`group treatment').
(2) For those purposes, or any regulation or direction made by or under the Act—
(a) a body corporate is a member of a group at any time in relation to which it falls to be treated as such a member in accordance with this Part; and
(b) the body corporate which is to be taken to be the representative member for a group at any time is the member of the group which in relation to that time is the representative member under this Part in the case of that group.
(3) A body corporate that is a member of a group shall, under Part V of the Act, be registered in the name of the representative member.

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Source: https://www.legislation.gov.uk/uksi/2001/7/regulation/5 (the official version)
Page: https://openlegislation.uk/climate-change-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.