Paragraph 9

The filing member of a registered group must notify HMRC of any other change to the information provided under paragraph 6.

The notification must be given before the end of the period of 6 months beginning with the day on which the change occurs.

But, if the change occurs before the end of the period referred to in paragraph 6(6), the filing member may notify HMRC of the change at any time before the end of that period even if later than the end of the period in sub-paragraph (2).

The notification must be given in the way specified in a notice published by HMRC.