Section 43C

The Commissioners may, by notice given to a person, terminate its treatment as a member of a group from a date— which is specified in the notice, and which is, or falls after, the date on which the notice is given. The Commissioners may give a notice under subsection (1) above only if it appears to them to be necessary for the protection of the revenue. Where— the Commissioners shall, by notice given to the person, terminate its treatment as a member of the group from a date specified in the notice. a person is treated as a member of a group, and it appears to the Commissioners that the person is not, or is no longer, eligible by virtue of section 43A to be treated as a member of the group, The date specified in a notice under subsection (3) above may be earlier than the date on which the notice is given but shall not be earlier than— the first date on which, in the opinion of the Commissioners, the person was not eligible to be treated as a member of the group, or the date on which, in the opinion of the Commissioners, the person ceased to be eligible to be treated as a member of the group.

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