# Finance Act 2000, Paragraph 2

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

(1) An employee share ownership plan established by a company that controls other companies (a “parent company”) may extend to all or any of those other companies.
In this Schedule a plan established by a parent company which so extends is referred to as a “group plan".
(2) In relation to a group plan a “participating company” means the parent company or any other company to which for the time being the plan is expressed to extend.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.