# Finance Act 2021, Paragraph 8


The Commissioners may, by notice given to the members of the group concerned, terminate the treatment of any body corporate as a member of the group from the time specified in the notice where—
(a) it appears to the Commissioners that the body is not an eligible body in relation to the group, or
(b) the Commissioners consider it necessary to do so for the protection of the revenue.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.