# The Machine Games Duty Regulations 2012, Regulation 24: Termination of group membership by the Commissioners

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

(1) The Commissioners may, by notice given to a body corporate, terminate its treatment as a member of a group from a date which is specified in the notice.
(2) The Commissioners may give a notice under paragraph (1) if it appears to them—
(a) to be necessary for the protection of the revenue; or
(b) that the body corporate is not (or is no longer) eligible to be treated as a member of the group.
(3) Any notice to be given under this regulation must be given in writing and sent by post to the last or usual place of business of the body corporate.
(4) Where the Commissioners give notice to a body corporate under paragraph (1), notice must also be given to the representative member (if different from the body corporate).
(5) If the body corporate referred to in paragraph (1) is the representative member—
(a) notice must also be given to each member of the group; and
(b) the members of the group must with immediate effect appoint a new representative member in order to continue to be treated as a group.
(6) If it appears to the Commissioners that—
(a) the group does not (or has ceased to) have a representative member who is acceptable to the Commissioners; or
(b) there are less than two bodies corporate being treated as members of the group,
they may give notice to each member that the group treatment will cease from the time specified in the notice.

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Source: https://www.legislation.gov.uk/uksi/2012/2500/regulation/24 (the official version)
Page: https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.