10. Where—E+W+S
(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 appropriate Agency 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).