77 Designation of group of companies

Chapter 6
Special Cases

Corporate groups

77  Designation of group of companies

(1)     WRA may designate two or more bodies corporate as a group for the purposes of the tax.

(2)     A designation is made by issuing a notice to each member of the group.

(3)     The notice must specify—

(a)     the bodies corporate that are members of the group;

(b)     the member of the group that is the representative member;

(c)     the date on which the designation takes effect.

(4)     The effects of designating

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