{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-9/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-9/paragraph-6.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/9/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Notifications relating to group treatment",
  "text": "(1) Where—\n(a) two or more bodies corporate are treated as members of a group for the purposes of this Part of this Act, and\n(b) any of those bodies ceases to be eligible to be so treated,\nthe body corporate which ceases to be so eligible shall notify the Commissioners of that fact.\n(2) A body corporate which is designated as representative member in relation to any other bodies corporate shall not cease to have an established place of business in the United Kingdom without first notifying the Commissioners of that fact.\n(3) A body corporate which fails to comply with sub-paragraph (1) or (2) above shall be liable to a penalty of £250.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/9/paragraph/6",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}