# Housing and Regeneration Act 2008, Section 271: Subsidiary and associate

Extent: E+W

(1) A person (“A”) is a subsidiary of another person (“B”) if—
(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
(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.
(6) “Associate” of a provider means—
(a) a body of which the provider is a subsidiary, and
(b) any other subsidiary of that body.

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Source: https://www.legislation.gov.uk/ukpga/2008/17/section/271 (the official version)
Page: https://openlegislation.uk/housing-and-regeneration-act-2008/section-271
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.