A return purporting to be made pursuant to this Part by or on behalf of any Constituent Entity shall be presumed to have been made by that Constituent Entity or on its authority, as the case may be, until contrary is proved; and any Constituent Entity signing such a return shall be deemed to be cognizant of its contents.
Constituent Entity
Defined · s 157
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;