[12A [UK Economic Interest Groupings and] European Economic Interest Groupings]
Taxes Management Act 1970 (1970 c 9) | Legislation

[[UK Economic Interest Groupings and] European Economic Interest Groupings]

[12A  [UK Economic Interest Groupings and] European Economic Interest Groupings]

[(1)     In this section “grouping” means—

(a)     a UK Economic Interest Grouping, or

(b)     a grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law (a “European Economic Interest Grouping”).]

(2)     For the purposes of [securing that members of a grouping are assessed to income tax and capital gains tax or (as the case may be) corporation tax] an inspector may act under subsection (3) or (4) below.

(3)     In the case of a [UK Economic Interest Grouping, or a European Economic Interest Grouping that] has an establishment registered in Great Britain or Northern Ireland, an inspector may by a notice given to the grouping require

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