82.This section provides that where bodies corporate are treated as members of a group for the purposes of the levy, and one of them becomes no longer eligible for group treatment under section 26, that body is under a duty to notify Revenue Scotland immediately of that fact. In addition, this section places a duty on representative members of groups to notify Revenue Scotland if they no longer have an established place of business in the UK.
Commentary on Provisions Part 4 – Administration of Levy Section 27: Notification of cessation of eligibility for group treatment or of having a place of business in UK