SCHEDULE 10Mid-year Changes

PART IIGROUP MEMBERSHIP

11

Where—

a

paragraph 5(b) applies; and

b

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

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