SCHEDULE 13 Plastic Packaging Tax: Groups of Companies
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 13 Plastic Packaging Tax: Groups of Companies

Section 71

Bodies eligible for group treatment

1

(1)     Two or more bodies are eligible to be treated as members of the same group for the purposes of this Part (“eligible bodiesâ€) if—

(a)     they are all bodies corporate,

(b)     at least one of the bodies has an established place of business in the United Kingdom, and

(c)     they are all under the same control.

(2)     A body is eligible to be the representative member of a group if the body—

(a)     is resident in the United Kingdom, or

(b)     has a permanent establishment in the United Kingdom.

(3)     A body is not an eligible body in relation to a group if it is a member of another group.

2

For the purposes of paragraph 1—

(a)     two or more bodies are under the same control if—

(i)     one of them controls each of the others,

(ii)     one person (whether a body corporate or an individual) controls all of them, or

(iii)     two or more individuals carrying on a business in partnership control all of them;

(b)     a body corporate controls another body corporate only if—

(i)

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