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Paragraph 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where—

(a)

paragraph 5(b) above applies; and

(b)

in relation to the obligation year the company itself satisfies the threshold tests;

it shall register with the appropriate Agency as required by regulation 5 within 28 days of ceasing to be a member of a group and regulations 6 to 11 shall apply as if this were an occurrence specified in regulation 6(3).