PART 1

Interpretation and categorisation
CHAPTER 2

Categorisation as public transport or commercial operation

Public transport – special rule for groups of companies
10
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 .
2006 c.46.