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12. Where—
(a)paragraph 5(b) above applies;
(b)in relation to the obligation year the company itself satisfies the threshold tests; and
(c)the company was registered as part of a group registration;
the following shall apply—
(i)the holding company shall comply with a proportion, calculated as provided in paragraph 17(1) below, 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, and
(ii)the company shall comply with a proportion of its recovery and recycling obligations for that year, such proportion being calculated as provided in paragraph 17(1) below, except that for this purpose G is the number of days in the relevant year during which the company was not a member of the group.
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