75. Group

(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 paragraphs (a), (b), (c) or (d) has a participating interest.
(2) "Participating interest" has the meaning given in section 76; 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.