Schedule 6, Part 1B, paragraph 2C(2)

A has close links with CL if— CL is a parent undertaking of A, CL is a subsidiary undertaking of A, CL is a parent undertaking of a subsidiary undertaking of A, CL is a subsidiary undertaking of a parent undertaking of A, CL owns or controls 20% or more of the voting rights or capital of A, or A owns or controls 20% or more of the voting rights or capital of CL.

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Source: legislation.gov.uk · retrieved 2026-09-04