sec.75Designation of group member as DGE

### sec.75 Designation of group member as DGE The members of a group may, by an instrument in writing in the approved form executed by or on behalf of each member of the group and served on the commissioner, designate 1 of its members to be the DGE in respect of the group for the purposes of this Act. If the members of a group do not in accordance with subsection (1) designate 1 of the members of the group to be the DGE in respect of the group for the purposes of this Act, the commissioner may exercise in respect of the group the powers of designation conferred on members of the group by that subsection and for the purposes of this Act such a designation by the commissioner shall be by instrument in writing served on the member of the group designated as the DGE and shall have the same effect and give rise to the same consequences as if validly made by the members of the group. Subject to subsection (4) , the DGE in respect of a group ceases to be the DGE in respect of that group on and from the first day of the periodic return period relating to the DGE during which— the composition of the group alters; or the members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation; whichever occurs the earlier. The members of a group may exercise the power of revoking a designation conferred by subsection (3) only with the prior written consent of the commissioner or, if at the same time as revoking the designation, the members make a further designation of 1 of their members to be the DGE in substitution for the member whose designation is revoked. Where the commissioner has exercised the powers conferred on the commissioner by subsection (2) , the commissioner may, by instrument in writing served on the member of the group designated as the DGE, revoke the commissioner’s designation of that member as the DGE and thereafter may further exercise the powers conferred on the commissioner by that subsection. s 75 ins 1975 No. 80 s 14 amd 1979 No. 54 s 10 ; 1984 No. 4 s 15 ; 1995 No. 57 s 4 sch 1 ; 1999 No. 49 s 38 sch ; 2004 No. 46 ss 25 , 41 sch (sec.75-ssec.1) The members of a group may, by an instrument in writing in the approved form executed by or on behalf of each member of the group and served on the commissioner, designate 1 of its members to be the DGE in respect of the group for the purposes of this Act. (sec.75-ssec.2) If the members of a group do not in accordance with subsection (1) designate 1 of the members of the group to be the DGE in respect of the group for the purposes of this Act, the commissioner may exercise in respect of the group the powers of designation conferred on members of the group by that subsection and for the purposes of this Act such a designation by the commissioner shall be by instrument in writing served on the member of the group designated as the DGE and shall have the same effect and give rise to the same consequences as if validly made by the members of the group. (sec.75-ssec.3) Subject to subsection (4) , the DGE in respect of a group ceases to be the DGE in respect of that group on and from the first day of the periodic return period relating to the DGE during which— the composition of the group alters; or the members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation; whichever occurs the earlier. (sec.75-ssec.4) The members of a group may exercise the power of revoking a designation conferred by subsection (3) only with the prior written consent of the commissioner or, if at the same time as revoking the designation, the members make a further designation of 1 of their members to be the DGE in substitution for the member whose designation is revoked. (sec.75-ssec.5) Where the commissioner has exercised the powers conferred on the commissioner by subsection (2) , the commissioner may, by instrument in writing served on the member of the group designated as the DGE, revoke the commissioner’s designation of that member as the DGE and thereafter may further exercise the powers conferred on the commissioner by that subsection. - (a) the composition of the group alters; or - (b) the members of the group, by an instrument in writing in the approved form executed by or on behalf of each of them who is known to the commissioner to be a member of the group and served on the commissioner, revoke the designation;