Where two or more corporate bodies have been registered as members of a group under these Regulations, any business carried on by a member of the group shall be treated as being carried on by the representative member, and

(a) any supply of goods or services by a member of the group to another member of the group shall be disregarded for the purposes of the tax;

(b) any other supplies made by or to a member of the group shall be treated as supplies made by or to the representative member appointed under paragraph (b) of subregulation(2) of regulation 2; and

(c) any tax paid or payable by a member of the group on the importation of goods from a place outside the country shall be treated as paid or payable by the representative member and the goods shall be treated as imported as imported by the representative member.