Paragraph 14
Where—
(a)
paragraph 5(b) above applies;
(b)
in relation to the obligation year the company itself does not satisfy the threshold tests; and
(c)
the company was registered as part of a group registration;
the holding company shall be required to comply with a proportion of the requirements of the company’s recovery and recycling obligations for the year in which it ceases to be a member of the group, such proportion being calculated as provided in paragraph 17(1) below.