Schedule 6, Part 1E, paragraph 5F(3)

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