{
  "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-19",
  "json_url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-19.json",
  "legislation": "uksi/2012/2500",
  "legislation_title": "The Machine Games Duty Regulations 2012",
  "legislation_url": "https://openlegislation.uk/machine-games-duty-regulations-2012",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Eligibility to form a group for MGD",
  "text": "(1) Two or more bodies corporate (who are registrable persons) are eligible to apply to the Commissioners to be treated as members of a group for the purposes of MGD if—\n(a) one of them controls each of the others;\n(b) one person (whether a body corporate or an individual) controls all of them; or\n(c) two or more individuals carrying on a business in partnership control all of them.\n(2) For the purposes of this Part, a body corporate is to be taken to control another body corporate if—\n(a) it is empowered by statute to control that body’s activities; or\n(b) it is that body’s holding company within the meaning of section 1159 of the Companies Act 2006,\nand an individual or individuals is to be taken to control a body corporate if (were that individual or those individuals a company) that individual or those individuals would be that body’s holding company within the meaning of that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 in force at 1.11.2012, see reg. 2(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2500/regulation/19",
    "retrieved_at": "2026-10-29T01:17:40.309650+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."
}