In the case of a corporate group licence, would it be correct to say that the scope of testing carried out for both gaming tax and player funds reporting would be solely restricted to the main licence holder?

Correct. For the financial year 2021 only the main licence holder of a corporate group licence shall be obliged to prepare the AUPs. This shall however be reassessed by the MGA for future financial years and any changes to this policy shall be communicated to the industry.