{
  "url": "https://openlegislation.uk/water-industry-act-1991/schedule-2B/paragraph-9",
  "json_url": "https://openlegislation.uk/water-industry-act-1991/schedule-2B/paragraph-9.json",
  "legislation": "ukpga/1991/56",
  "legislation_title": "Water Industry Act 1991",
  "legislation_url": "https://openlegislation.uk/water-industry-act-1991",
  "path": "schedule/2B/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In paragraph 8 “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 8 as they apply for the purposes of Part 10 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2B inserted (1.1.2016) by Water Act 2014 (c. 21), s. 94(3), Sch. 3; S.I. 2015/1938, art. 3(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/56/schedule/2B/paragraph/9",
    "retrieved_at": "2026-11-05T03:34:46.295560+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."
}