10. Where—N.I.
(a)paragraph 4(b) above 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 6 within 28 days of ceasing to be a member of a group and regulations 7 to 11 shall apply as if this were an occurrence specified in regulation 7(3)(d).
Commencement Information
I1Sch. 11 para. 10 in operation at 5.4.2007, see reg. 1(1)