[421ZA Immediate group]
[421ZA Immediate group]

[In this Act “immediate group”, in relation to a person (“A”), means—

(a)     A;

(b)     a parent undertaking of A;

(c)     a subsidiary undertaking of A;

(d)     a subsidiary undertaking of a parent undertaking of A;

(e)     a parent undertaking of a subsidiary undertaking of A.]

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