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Regulation 12 Applications for approval and registration of bodies corporate which are members of the same groupI1

United Kingdom

(1)

Where this Part applies, an application may be made for each member of the group who is required to be approved under section F1100 of the Act to be approved and registered under a single registration (“group treatment”).

(2)

In this regulation “registered” means entered on the register maintained by the Commissioners in accordance with section F2101 of the Actf1 and “registration” is construed accordingly.

Annotations

Textual amendments

F1

Word in reg. 12(1) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(8)(a)

F2

Word in reg. 12(2) substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 12(8)(b)

Commencement

I1

Reg. 12 in force at 1.10.2015, see reg. 1

Footnotes

f1

Section 88D was inserted by section 54(3) of the Finance Act 2015.