Section 936(3)

For the purposes of this section— the “companies concerned in the scheme” means every transferor and existing transferee company; “associated undertaking”, in relation to a company, means— a parent undertaking or subsidiary undertaking of the company, or a subsidiary undertaking of a parent undertaking of the company; and “associate” has the meaning given by section 937.

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