Section 366(4)

For the purposes of subsection (2)(b)(ii) a “relevant holding company” means a company that, at the time the donation was made or the expenditure was incurred— was a holding company of the company by which the donation was made or the expenditure was incurred, was a UK-registered company, and was not a subsidiary of another UK-registered company.

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