This
adran has no associated
Memorandwm Esboniadol
13. Where—E+W+S
(a)paragraph 4(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 comply with the requirements of the company’s recovery and recycling obligations for the year in which it ceases to be a member of the group.