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  1. (1) (except in SUP 3 (Auditors) and SUP 4 (Actuaries)) (in accordance with paragraph 3(2) of Schedule 6 to the Act (Close links)) the relationship between a person ("A") and another person ("CL") which exists if:
    1. (a) CL is a parent undertaking of A; or
    2. (b) CL is a subsidiary undertaking of A; or
    3. (c) CL is a parent undertaking of a subsidiary undertaking of A; or
    4. (d) CL is a subsidiary undertaking of a parent undertaking of A; or
    5. (e) CL owns or controls 20% or more of the voting rights or capital of A; or
    6. (f) A owns or controls 20% or more of the voting rights or capital of CL.
  2. (2) (in SUP 3 (Auditors) and SUP 4 (Actuaries)) (in accordance with section 343(8) of the Act (Information given by auditor or actuary to the Authority: persons with close links)) the relationship in (1), disregarding (e) and (f).