Regulation 19 Determination of the responsible undertaking

Where a relevant undertaking falls within regulation 17(1)(a), it is the responsible undertaking in relation to its own compliance with the Scheme.

Subject to paragraph (3), where a highest parent group complies with the Scheme as one participant in accordance with regulation 17(2), the highest parent is the responsible undertaking in relation to that participant's compliance with the Scheme.

All the relevant undertakings in a highest parent group may agree in writing that an undertaking within the group, other than the highest parent, is to be the responsible undertaking in relation to the participant's compliance with the Scheme.

Where paragraph 1, 3, 7 F1, 7A, 7B, or 10 of Schedule 2 applies, the responsible undertaking is to be determined in accordance with that Schedule.

Any reference in these Regulations to a responsible undertaking is to be construed in accordance with this regulation and Schedule 2.

The agreements referred to in paragraph (3) and in paragraphs 2, 4, 6, 7 F2, 7A, 7B, and 11 of Schedule 2 must be made between the responsible officers of the relevant undertakings.