Schedule 2, Part 1, paragraph 6(2)

A person is “affiliated” with another if the person is in the position of a group undertaking of the other person, within the meaning given in section 1161(5) of the Companies Act 2006, whether or not either of them is an undertaking within the meaning given in section 1161(1) of that Act.

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