Collection and management: responsible member for groups: transitional rules on or before 19 July 2011
Paragraph 65 of Schedule 19
If the chargeable period started on or before 19 July 2011 there were special transitional rules connected to the nomination process (BKLM442100).
HMRC had to determine (see BKLM442200) the responsible member under paragraph 65(3) within 15 days of Finance Act 2011 receiving Royal Assent. This took the place of the normal 30 day time limit following the end of the chargeable period prescribed in paragraph 54(7).