Article 15 Groups of companies

Where, under article 14 above, a body corporate is treated as falling within article 4 above, the amount of each payment on account shall equal such amount as would have been payable by it as determined in accordance with articles 7 to 10 above as if it had always fallen within article 4 above other than as a member of a group and had prescribed acccounting periods identical to those of the group of which it had been a member.