Paragraph 3 Contact information
Where the applicant is a group of undertakings—
(a)
the information in paragraph 2 in respect of—
(i)
the registering member of the group;
(ii)
each participant equivalent;
(iii)
the highest parent undertaking located in the United Kingdom; and
(iv)
where applicable, the highest parent undertaking located outside the United Kingdom;
and
(b)
where an undertaking other than the highest parent undertaking is to be the account holder of the compliance account, the information in paragraph 2 in respect of that undertaking.