group respondents

  1. (1) in relation to financial years ending before 1 April 2026, all respondents identified as part of the relevant charging group as defined in FEES 5 Annex 3R Part 3.

  2. (2) in relation to financial years beginning on or after 1 April 2026, all respondents identified as part of a relevant charging group in accordance with FEES 5.5D.10R.

     

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