Paragraph 9 I1
(1)
Two or more undertakings are connected if they are group undertakings in respect of each other.
(2)
In sub-paragraph (1), “undertaking” and “group undertaking” have the same meanings as in the Companies Act 2006 (see section 1161 of that Act).
Annotations
Commencement
- I1
Sch. 1 para. 9 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)