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consolidation group

22the following:

  1. (a) a conventional group; or
  2. (b) undertakings linked by a consolidation Article 12(1) relationship or (for the purposes of BIPRU) an Article 134 relationship48.

If a parent undertaking or subsidiary undertaking in a conventional group (the first person) has a consolidation Article 12(1) relationship or (for the purposes of BIPRU) an Article 134 relationship48 with another person (the second person), the second person (and any subsidiary undertaking of the second person) is also a member of the same consolidation group.