(1) Two or more corporate bodies may on an application to the Authority be registered as members of a group under subsection (1) of section 12 of the Act, if each is a registered corporate body in the country and has an established place of business in the country, and

(a) one of them controls the others in the group; or

(b) one company controls all the members of the group.

(2) Subject to subregulations (3) and (4), where a group of taxable persons apply, for the purpose of payment of the tax, to be treated as one designated taxable person, the Commissioner-General may by written notice to the applicants

(a) approve that the persons form a registrable group for the purposes of subsection (1) of section 12 of the Act;

(b) nominate a representative member for the group under section 62 of the Act; and

(c) register the persons as a group.

(3) The Commissioner-General may, before registering a number of persons as a group under subregulations (2), direct that a specified person be included in the group or be excluded from the group.

(4) The Commissioner-General may in writing to a group after the registration of the group under this regulation,

(a) appoint one member of the group as the representative member of the group,

(b) include a further company in the group,

(c) exclude a company from the group, or

(d) declare the group registration cancelled,

where the Commissioner-General considers it necessary to do so for the effective collection of the tax.