{
  "url": "https://openlegislation.uk/draft-crc-energy-efficiency-scheme-order-2010/schedule-6/part-3/crossheading-footprint-years-and-annual-reporting-years/paragraph-12",
  "json_url": "https://openlegislation.uk/draft-crc-energy-efficiency-scheme-order-2010/schedule-6/part-3/crossheading-footprint-years-and-annual-reporting-years/paragraph-12.json",
  "legislation": "ukdsi/2010/9780111491232",
  "legislation_title": "The CRC Energy Efficiency Scheme Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-crc-energy-efficiency-scheme-order-2010",
  "path": "schedule/6/part/3/crossheading/footprint-years-and-annual-reporting-years/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Significant group undertakings transferring to another participant",
  "text": "(1) Sub-paragraphs (2) to (5) apply where the following change occurs—\n(a) a participant (“G”) consists of a group;\n(b) a significant group undertaking (“H”) which was a member of G becomes a significant group undertaking as a member of another participant (“J”).\n(2) In respect of the change—\n(a) G and J must notify the administrator of the change and when it occurred;\n(b) in the notification of J, J must inform the administrator whether or not J requests that H may apply for registration as a separate participant; and\n(c) if such a request is made, H may make an application to be a participant and if it does, must do so in accordance with article 11.\n(3) Where H is registered as a participant separate from J, H must comply with Part 4 as if H had been a participant for the whole of the year in which the change occurs.\n(4) Where H is not registered as a separate participant, H is treated as if it was a significant group undertaking as a member of J for the whole of the year in which the change occurs.\n(5) Where the change occurs in an annual reporting year and—\n(a) G has a residual measurement list, G must amend its residual measurement list to exclude any residual supplies of H;\n(b) subject to sub-paragraph (6), where H is not registered as a separate participant and—\n(i) where—\n(aa) J does not have a residual measurement list; and\n(bb) G has a residual measurement list including residual supplies of H,\nJ must compile a residual measurement list from those residual supplies of H;\n(ii) where J has a residual measurement list, J must amend its list to include the residual supplies of H.\n(6) Sub-paragraph (5)(b) does not apply where—\n(a) H is not registered as a separate participant; and\n(b) G has a group CCA exemption or had a member CCA exemption in respect of H.\n(7) Where G has a group CCA exemption or had a member CCA exemption in respect of H, J has a member CCA exemption in respect of H.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111491232/schedule/6/part/3/crossheading/footprint-years-and-annual-reporting-years/paragraph/12",
    "retrieved_at": "2026-10-30T14:55:55.331657+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}