Schedule 2, Part 1, paragraph 25

In section 422 (controller) — in subsection (5)(a)(v) for “subsidiary undertaking” substitute “ controlled undertaking ”; after subsection (5) insert— For the purposes of this section, an undertaking “B” is a controlled undertaking of H if any of the conditions in section 89J(4)(a) to (d) (read with section 89J(5)) is met (reading references in those provisions to A as references to H).

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