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UK consolidation group

19a group that is identified as a UK consolidation group in accordance with the decision tree in BIPRU 8 Annex 1R (Decision tree identifying a UK consolidation group); the members of that group are:

  1. (a) where either Test 1A or Test 1B in BIPRU 8 Ann 1R apply, the members of the consolidation group made up of the sub-group of the parent institution in a Member State identified in BIPRU 8 Ann 1R together with any other person who is a member of that consolidation group because of a consolidation Article 12(1) relationship or an Article 134 relationship; or
  2. (b) where either Test 1C or Test 1D in BIPRU 8 Ann 1R apply, the members of the consolidation group made up of the sub-group of the parent institution in a Member State in a Member State identified in BIPRU 8 Ann 1R together with any other person who is a member of that 0 consolidation group because of consolidation Article 12(1) relationship or an Article 134 relationship;

in each case only persons included under BIPRU 8.5 (Basis of consolidation) are included in the UK consolidation group.