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Section 43D Groups: duplicationF1C1

United Kingdom

(1)

A F2person may not be treated as a member of more than one group at a time.

(2)

A F3person who is a member of one group is not eligible by virtue of section 43A to be treated as a member of another group.

(3)

If—

(a)

an application under section 43B(1) would have effect from a time in accordance with section 43B(4), but

(b)

at that time one or more of the F4persons specified in the application is a member of a group (other than that to which the application relates),

the application shall have effect from that time, but with the exclusion of the F5person or persons mentioned in paragraph (b).

(4)

If—

(a)

an application under section 43B(2)(a) would have effect from a time in accordance with section 43B(4), but

(b)

at that time the F6person specified in the application is a member of a group (other than that to which the application relates),

the application shall have no effect.

(5)

Where a F7person is a subject of two or more applications under section 43B(1) or (2)(a) that have not been granted or refused, the applications shall have no effect.

Annotations

Textual amendments

F1

S. 43D inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(2)

F2

Word in s. 43D(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(2); S.I. 2019/1348, reg. 2

F3

Words in s. 43D(2) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(3); S.I. 2019/1348, reg. 2

F4

Word in s. 43D(3)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(a); S.I. 2019/1348, reg. 2

F5

Word in s. 43D(3) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(4)(b); S.I. 2019/1348, reg. 2

F6

Word in s. 43D(4)(b) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(5); S.I. 2019/1348, reg. 2

F7

Word in s. 43D(5) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 9(6); S.I. 2019/1348, reg. 2

Modifications

C1

Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3)