{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/13/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "Where—\n(a) a body corporate ceases to be treated as a member of a group under paragraph 5(1)(c) or 8,\n(b) immediately before that time the body was the representative member of the group,\n(c) immediately after that time there are two or more bodies corporate who will continue to be treated as members of the group, and\n(d) none of those bodies becomes the representative member under paragraph 5(1)(b),\nthe Commissioners must, by notice given to such one of the bodies mentioned in paragraph (c) as the Commissioners consider appropriate, substitute that body as the representative member from the time specified in the notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/9",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}