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SCHEDULE 6Changes to participants

PART 3Undertakings

SECTION 2Footprint years and annual reporting years

Significant group undertakings becoming participants

9.—(1) Sub-paragraphs (2) and (3) apply where the following change occurs—

(a)a participant (“A”) consists of a group;

(b)a significant group undertaking (“B”) leaves that group; and

(c)B does not become a member of another group.

(2) Subject to sub-paragraph (4), in respect of the change—

(a)B must apply for registration as a participant in accordance with article 11;

(b)A and B must notify the administrator of the change and when it occurred;

(c)where the change occurs in a footprint year, B must comply with Part 4 of this Order as if B was a participant for the whole of the year in which the change occurs.

(3) Subject to sub-paragraph (4), where the change occurs in an annual reporting year—

(a)B must provide an annual report in respect of the annual reporting year as if B was a participant for the whole of that year; and

(b)where A has a residual measurement list (“list A”) which includes the residual supplies of B—

(i)list A must be amended to exclude the residual supplies of B;

(ii)B must compile a residual measurement list from B’s residual supplies in list A.

(4) Where A has a member CCA exemption in respect of B—

(a)sub-paragraph (2)(a) applies but otherwise sub-paragraphs (2) and (3) do not apply to B;

(b)where B is—

(i)a group of undertakings, B has a group CCA exemption;

(ii)not such a group, B has a general CCA exemption;

and

(c)subject to article 38, B is exempt from Parts 4 to 7 of this Order for the phase where the applicable exemption applies to B.