# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Regulation 4: Change of allocating member


(1) For the purposes of this Part, if there is a change of allocating member or a company ceases to be the allocating member, that does not affect the duration of, or allowance for, the period A current immediately before the change or cessation.
(2) If there is a change of allocating member before the end of period A, that new allocating member may submit an allowance allocation statement in respect of the period A current immediately before the change.
(3) Period A in relation to the new allocating member begins immediately after the end of the period A current immediately before the change.

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Source: https://www.legislation.gov.uk/uksi/2022/266/regulation/4 (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.