# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Regulation 3: Nomination of allocating member


(1) A member of group G may be nominated to be the allocating member of the group by the ultimate parent of group G.
(2) The nomination must—
(a) be made in writing to HMRC,
(b) be signed by the appropriate person in relation to the ultimate parent, and
(c) state the first accounting period for which the nomination is to have effect.
(3) A nomination has effect until—
(a) substituted by a new nomination made in accordance with paragraphs (1) and (2),
(b) revoked by notice in writing to HMRC by the appropriate person in relation to the ultimate parent of group G, or
(c) the allocating member ceases to be a member of group G.

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Source: https://www.legislation.gov.uk/uksi/2022/266/regulation/3 (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.