(1) Where a parent company has a subsidiary undertaking that is not a body corporate incorporated in the United Kingdom, the auditor of the parent company may require it to obtain from any of the following persons such information or explanations as he may reasonably require for the purposes of his duties as auditor.
(2) Those persons are—
(a) the undertaking;
(b) any officer, employee or auditor of the undertaking;
(c) any person holding or accountable for any of the undertaking's books, accounts or vouchers;
(d) any person who fell within paragraph (b) or (c) at a time to which the information or explanations relates or relate.
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