Past version: effective from 20/10/2015 - 19/10/2015
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(1) In these Regulations, "Group", in relation to a person ("A"), means A and any person who is —
(a) a Parent Undertaking of A;
(b) a Subsidiary Undertaking of A;
(c) a Subsidiary Undertaking of a Parent Undertaking of A;
(d) a Parent Undertaking of a Subsidiary Undertaking of A; or
(e) an undertaking in which A or an undertaking mentioned in paragraph (a), (b), (c) or (d) has a participating interest.
(2) "Participating Interest" has the meaning given to that term in section 261, but also includes an interest held by an individual which would be a Participating Interest for the purposes of those provisions if he were taken to be an undertaking.