Section 764 | Meaning of “company”, “group” and “subsidiary”

(1)This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.

(2)In this Chapter, references to a company apply only to—

(a)a company within the meaning of the Companies Act 2006 (c. 46),

(b)a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent,

(c)a company formed under the law of a country or territory outside the United Kingdom,

(d)a registered society,^F1

(e)an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or

(f)a building society.

(3)In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under the law of a country or territory outside the United Kingdom.