{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-271",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-271.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/271",
  "kind": "section",
  "number": "271",
  "heading": "Subsidiary and associate",
  "text": "(1) A person (“A”) is a subsidiary of another person (“B”) if—\n(a) A is a subsidiary undertaking in relation to B for the purposes of the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006), or\n(b) A would be a subsidiary undertaking in relation to B for those purposes if “undertaking” were defined for those purposes to mean any person.\n(6) “Associate” of a provider means—\n(a) a body of which the provider is a subsidiary, and\n(b) any other subsidiary of that body.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 271(1) substituted for s. 271(1)-(5) (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), ss. 38(1), 46(3) (with s. 38(2)); S.I. 2024/437, reg. 2(u)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 271 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/271",
    "retrieved_at": "2026-10-29T09:11:57.313988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}