1. For the purposes of Article (40) of this Decree-Law, a Tax Group shall be formed, or a new Subsidiary shall join an existing Tax Group from the beginning of the Tax Period specified in the application submitted to the Authority, or from the beginning of any other Tax Period determined by the Authority. 2. For the purposes of paragraph (a) of Clause (10) of Article (40) and paragraph (a) of Clause (11) of Article (40) of this Decree-Law, the relevant member of a Tax Group shall be treated as leaving that Tax Group from the beginning of the Tax Period specified in the application submitted to the Authority, or from the beginning of any other Tax Period determined by the Authority. 3. For the purposes of paragraph (b) of Clause (10) of Article (40) and paragraph (b) of Clause (11) of Article (40) of this Decree-Law, the relevant member of a Tax Group shall be treated as leaving that Tax Group from the beginning of the Tax Period in which the conditions under Clause (1) of Article (40) of this Decree-Law are no longer met.
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