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10. In section 184 (disregarded holdings) M1—U.K.
(a)for subsection (8)(a) substitute—
“(a)manages holdings for its parent undertaking or a controlled undertaking of the parent undertaking;”;
(b)for subsection (8)(c)(ii) substitute—
“(ii)a controlled undertaking of the parent undertaking.”;
(c)after subsection (9) insert—
“(10) For the purposes of this section, an undertaking is a controlled undertaking of the parent undertaking if it is controlled by the parent undertaking; and for this purpose the question of whether one undertaking controls another is to be determined in accordance with section 89J(4) and (5).”.
Marginal Citations
M1Section 184 was substituted by S.I. 2009/534 and amended by S.I. 2011/1613.