A. Any adjustment relating to a Supply, receipt or import made by any member of the group while still a member of the Tax Group shall be considered as an adjustment made by the Taxable Person and not from the Tax Group, provided that the adjustment is not related to transactions between members of the Tax Group.
B. The value of the adjustment of Capital Assets acquired by a member during his term as a group member shall be considered as an adjustment made by him rather than by the Tax Group.
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