# Companies Act 2006, Section 256: Associated bodies corporate


For the purposes of this Part—
(a) bodies corporate are associated if one is a subsidiary of the other or both are subsidiaries of the same body corporate, and
(b) companies are associated if one is a subsidiary of the other or both are subsidiaries of the same body corporate.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/256 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.