Section 210(5)

A transaction or arrangement entered into by a company that at the time it was entered into— is not a relevant transaction or arrangement if, at the time the question arises whether the transaction or arrangement in question falls within a relevant exception, it is no longer such a subsidiary. was a subsidiary of the company entering into the transaction or arrangement in question, or was a subsidiary of that company's holding company,

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