Section 479(4)

In this section— “group company” means a company that is a parent company or a subsidiary undertaking, and “the group”, in relation to a group company, means that company together with all its associated undertakings. For this purpose undertakings are associated if one is a subsidiary undertaking of the other or both are subsidiary undertakings of a third undertaking.

← 3 · All articles · 5 →

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