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SCHEDULE 11N.I.MID-YEAR CHANGES

PART 2N.I.GROUP MEMBERSHIP

5.  Where paragraph 4(a) above applies the company shall either—N.I.

(a)be registered separately with the Department as required by regulation 6; or

(b)be registered with the Department as part of a group registration under [F1Schedule 9] and for the purposes of this paragraph—

(i)such registration is effected upon notice being given by the holding company to the Department of the change in the group registration; and

(ii)where prior to joining the group of companies the company was registered with the Department, the Department shall cancel the company’s registration and regulation 11(3) shall apply to that cancellation as it applies to a cancellation under regulation 11(2).

Textual Amendments

Commencement Information

I1Sch. 11 para. 5 in operation at 5.4.2007, see reg. 1(1)