Part 2Regulation of Social Housing
Chapter 8General
Interpretation
271Subsidiary and associate
F1(1)
A person (“A”) is a subsidiary of another person (“B”) if—
(a)
A is a subsidiary undertaking in relation to B for the purposes of the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006), or
(b)
A would be a subsidiary undertaking in relation to B for those purposes if “undertaking” were defined for those purposes to mean any person.
(6)
“Associate” of a provider means—
(a)
a body of which the provider is a subsidiary, and
(b)
any other subsidiary of that body.