13. This section applies where a government decision is made in respect of a participant (“K”) that a part of K is a separate participant (“L”).
14. In year 1,—
(a)L must—
(i)apply for registration as a participant in accordance with article 11; and
(ii)comply with Parts 4, 5 and 7 as if L existed for the whole of year 1;
(b)K must comply with this Order as if the government decision had not been made.