# Finance Act 2021, Paragraph 11


(1) Where two or more bodies are treated as members of the same group and one of those bodies ceases to be an eligible body, that body must so notify the Commissioners.
(2) A body corporate designated as a representative member of a group must not cease to have an established place of business in the United Kingdom without first notifying the Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.