# The Machine Games Duty Regulations 2012, Regulation 19: Eligibility to form a group for MGD

Extent: E+W+S+N.I.

(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—
(a) one of them controls each of the others;
(b) one person (whether a body corporate or an individual) controls all of them; or
(c) two or more individuals carrying on a business in partnership control all of them.
(2) For the purposes of this Part, a body corporate is to be taken to control another body corporate if—
(a) it is empowered by statute to control that body’s activities; or
(b) it is that body’s holding company within the meaning of section 1159 of the Companies Act 2006,
and 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.

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Source: https://www.legislation.gov.uk/uksi/2012/2500/regulation/19 (the official version)
Page: https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.