# Water Industry Act 1991, Paragraph 12


In paragraph 11 “subsidiary” has the meaning given by section 1159 of the Companies Act 2006; and sections 450(1) to (4) and 451(1) to (3) of the Corporation Taxes Act 2010 (control of a company) apply for the purposes of paragraph 11 as they apply for the purposes of Part 10 of that Act.”

---
Source: https://www.legislation.gov.uk/ukpga/1991/56/schedule/2A/paragraph/12 (the official version)
Page: https://openlegislation.uk/water-industry-act-1991/schedule-2A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.