2(1)Any reference in paragraph 1 above to a person—
(a)holding or being entitled to shares, or any amount of the shares or equity share capital, in a body corporate, or
(b)possessing voting power, or any amount of the voting power, in a body corporate,
is a reference to his doing so, or being so entitled, whether alone or jointly with one or more other persons and whether directly or through one or more nominees.
(2)For the purposes of that paragraph two bodies corporate shall be treated as members of the same group if—
(a)one of them is a body corporate of which the other is a subsidiary, or
(b)both of them are subsidiaries of another body corporate.
(3)In sub-paragraph (2) “subsidiary” has the meaning given by section 736 of the M1Companies Act 1985.