PART 1Interpretation and categorisation
CHAPTER 2Categorisation as public transport or commercial operation
Public transport – special rule for groups of companies10.
(1)
For the purposes of article 6(2)(b)(i), there is to be disregarded any valuable consideration given or promised for a flight or the purpose of a flight by one company to another company which is—
(a)
its holding company;
(b)
its subsidiary; or
(c)
another subsidiary of the same holding company.
(2)
In this article, “holding company” and “subsidiary” have the meanings respectively specified in section 1159 of the Companies Act 2006 M1.