S.L. 406.21 Art. 4Group Reporting Entity.

(1) The members of a VAT Group shall nominate from amongst themselves the Group Reporting Entity, which shall exercise any and all rights and discharge any and all obligations arising to the VAT Group under the Act.

(2) Any supply made by a member of a VAT Group shall be treated, for the purposes of the Act, as a supply made by the Group Reporting Entity.

(3) Any supply falling within the scope of article 4 of the Act made to a member of a VAT Group shall be treated, for the purposes of the Act, as a supply made to the Group Reporting Entity.

(4) Any intra-community acquisition falling within the scope of article 4 of the Act made by a member of a VAT Group shall be treated, for the purposes of the Act, as an intra-community acquisition made by the Group Reporting Entity.

(5) Any importation falling within the scope of article 4 of the Act made by a member of a VAT Group shall be treated, for the purposes of the Act, as an importation made by the Group Reporting Entity.

(6) For the avoidance of any doubt, notwithstanding the particular description of any of the members of a VAT Group as a taxable person or a non-taxable legal person, a VAT Group registered as such pursuant to these regulations shall, for the purposes of any supply, acquisition or importation referred to in sub-regulations (2), (3), (4) and (5), be regarded as a taxable person.