# The Air Navigation (Isle of Man) Order 2015, Article 175: Commercial air transport – special rule for groups of companies

Extent: E+W+S+N.I.

(1) In considering if valuable consideration is given or promised for a flight there is to be disregarded any valuable consideration given or promised for a flight or for the purpose of a flight by one company to another company that is—
(a) its holding company;
(b) its subsidiary; or
(c) another subsidiary of the same holding company.
(2) For the purposes of this article two or more companies are to be treated as subsidiaries of the same holding company if one (and only one) individual is in such a relationship to them that, if that individual were a holding company, they would be subsidiaries of that company.
(3) In this article “holding company” and “subsidiary” have the meanings respectively specified in section 1159 of the Companies Act 2006.

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Source: https://www.legislation.gov.uk/uksi/2015/870/article/175 (the official version)
Page: https://openlegislation.uk/air-navigation-isle-of-man-order-2015/article-175
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.