Schedule 9A, paragraph 5(2)

A direction under this Schedule relating to a person (“the relevant person”) may be given to that person or to any person who at the time when the direction is given is, or in pursuance of the direction is to be treated as, the representative member of a group of which the relevant person— is treated as being a member; was treated as being a member at a time to which the direction relates; or is to be treated as being, or having been, a member at any such time.

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Source: legislation.gov.uk · retrieved 2026-07-28