(1) This regulation applies where -

(a) the company’s return under Part 2 in respect of a UK establishment states an intention as to whether accounting documents, or accounts, are to be filed in accordance with the provisions of that Part in respect of that establishment or in respect of another UK establishment, and

(b) that intention changes.

(2) The company must deliver to the registrar a further return in respect of the first-mentioned establishment stating -

(a) that the intention has changed, and

(b) either -

(i) that it is intended to file accounting documents, or accounts, in respect of the establishment to which the return relates, or

(ii) that it is intended to file accounting documents, or accounts, in respect of another UK establishment (giving the registered number of that establishment).

(3) Where the company has more than one UK establishment a return giving the registered numbers of more than one UK establishment is treated as a return in respect of each of them.