Section 43B

This section applies where an application is made to the Commissioners for two or more persons, who are eligible by virtue of section 43A, to be treated as members of a group. This section also applies where two or more persons are treated as members of a group and an application is made to the Commissioners— for another person, who is eligible by virtue of section 43A to be treated as a member of the group, to be treated as a member of the group, for a person to cease to be treated as a member of the group, for a member to be substituted as the group’s representative member, or for the persons no longer to be treated as members of a group. An application with respect to any persons— must be made by one of them or by the person controlling them, and in the case of an application for the persons to be treated as a group, must appoint one of them as the representative member. Where this section applies in relation to an application it shall, subject to subsection (6) below, be taken to be granted with effect from— the day on which the application is received by the Commissioners, or such earlier or later time as the Commissioners may allow. The Commissioners may refuse an application, within the period of 90 days starting with the day on which it was received by them, if it appears to them— in the case of an application such as is mentioned in subsection (1) above, that the persons are not eligible by virtue of section 43A to be treated as members of a group, in the case of an application such as is mentioned in subsection (2)(a) above, that the person is not eligible by virtue of section 43A to be treated as a member of the group, or in any case, that refusal of the application is necessary for the protection of the revenue. If the Commissioners refuse an application it shall be taken never to have been granted.

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