52 Meaning of “the responsible member”
Finance Act 2020 (2020 c 14) | Legislation

Duty to submit returns etc

52  Meaning of “the responsible member”

(1)     In this Part any reference to “the responsible member” of a group, at any time, is a reference to the following person—

(a)     if at that time a nomination under subsection (2) is in force, the person nominated;

(b)     otherwise, the parent of the group.

(2)     The parent of a group may nominate a person

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