xmlns:atom="http://www.w3.org/2005/Atom"
10. Where—
(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).