Section 71I(2)

For the purposes of sections 71C to 71H, “parent undertaking” means an institution, financial holding company or mixed financial holding company which— is incorporated in, or formed under the law of, any part of the United Kingdom, is a UK parent, and either— has a subsidiary which is an institution, or holds a participation (within the meaning given by Article 4.1(35) of the capital requirements regulation) in an institution.

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