# The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022, Regulation 8: Groups


Where B is a member of a group, the references to “B” in this Part are to be read as references to the ultimate parent of the group.

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Source: https://www.legislation.gov.uk/uksi/2022/266/regulation/8 (the official version)
Page: https://openlegislation.uk/residential-property-developer-tax-allocation-of-allowance-regulations-2022/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.