Disaggregation
This section has no associated Explanatory Memorandum
3. Subject to paragraph 4, the relevant undertakings comprising a highest parent group may comply with the Scheme—
(a)as individual participants,
(b)as two or more participants,
(c)by a combination of sub-paragraphs (a) and (b)
provided every undertaking comprising the highest parent group complies with the Scheme.