(a)the particulars specified in regulation 6 (particulars of the company), and

(b)the particulars specified in regulation 7 (particulars of the establishment).

(2) If at the time the return is delivered the company—

(a)has another UK establishment,

(b)has delivered a return in respect of that establishment containing the particulars specified in regulation 6, and

(c)has no outstanding obligation under Part 3 in respect of an alteration to those particulars,

the company may instead state in the return that those particulars are included in the particulars delivered in respect of another UK establishment (giving the registered number of that establishment).