# The Machine Games Duty Regulations 2012, Regulation 21: Effect of group membership

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

(1) Where under this Part any bodies corporate are treated as members of a group, any business carried on by the group is to be treated as carried on by the representative member.
(2) A reference to an RP in regulations 12 and 13 must be read for the purposes of this Part as though it is a reference to the representative member.
(3) All members of the group are jointly and severally liable for any MGD due from the representative member.
(4) A body corporate may not be treated as a member of more than one group at the same time.

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Source: https://www.legislation.gov.uk/uksi/2012/2500/regulation/21 (the official version)
Page: https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.