6(1)  In these Regulations “group”  means a company resident in an EEA state (“the parent company”) which has one or more 51 per cent subsidiaries together with that or those subsidiaries.

6(2)  For the purposes of paragraph (1)–

(a)51 per cent subsidiary”  means a 51 per cent subsidiary that is a company resident in the United Kingdom;

(b)a company is not the parent company within a group if–

(i)it has no 51 per cent subsidiary but is itself a 51 per cent subsidiary of another company, or

(ii)it and its 51 per cent subsidiaries are all members of another group;

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