immediate group
- 59(1) (in relation to197 a person ("A")197) (as defined in section 197421ZA of the Act (Immediate group197)):
- (a) 197A197;
- (b) a parent undertaking of 197A197;
- (c) a subsidiary undertaking of 197A197;
- (d) a subsidiary undertaking of a parent undertaking of 197A197;
- (e) a parent undertaking of a subsidiary undertaking of197 A197.
- (2) (in102198 BIPRU and in relation to any person52) has the same meaning as in paragraph (1), with the omission of (1)(e).