Section 43B(5)

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.

← 4 · All articles · 6 →

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