subsidiary law
111affiliation privilege — Favourable European tax regime or treatment between a parent company and its subsidiary in the context of dividends. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …
112capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… …
113controlled undertaking — Any subsidiary undertaking within the meaning of the Financial Services and Markets Act 2000 (FSMA), other than section 258(4)(b) of the Companies Act 1985 or section 420(2)(b) of FSMA. Practical Law Dictionary. Glossary of UK, US and… …
114group accounts — consolidated accounts comprising a consolidated balance sheet and a consolidated profit and loss account (in each case relating to the parent company and its subsidiary undertakings) (section 227, Companies Act 1985). Practical Law Dictionary.… …
115hive down — A form of reorganisation of a company whereby a business or businesses are transferred to a subsidiary. Related links hive up administration Practical Law Dictionary. Glossary of UK, US and international legal terms. w …
116income access structure — An approach sometimes used to minimise cross border dividend flows, particularly in the context of cross border mergers. The structures vary in each case, but all share the common aim of ensuring that, so far as possible, shareholders can access… …
117Listing Rules — (LR) Rules published by the Financial Services Authority and contained in the Listing Rules sourcebook which is part of the FSA Handbook. They lay down minimum requirements for the admission of securities to listing, the content, scrutiny and… …
118LR — Listing Rules (LR) Rules published by the Financial Services Authority and contained in the Listing Rules sourcebook which is part of the FSA Handbook. They lay down minimum requirements for the admission of securities to listing, the content,… …
119NASDAQ Europe — Formerly known as EASDAQ, NASDAQ Europe was a subsidiary of the NASDAQ Stock Market. It operated on a pan European basis, with a unified structure including a single rulebook, a single membership, a dedicated trading platform, and a link to low… …
120parent undertaking — parent company, or parent undertaking This is a company that owns or controls another company or companies. Any company that it owns is called a subsidiary. + parent company USA Also know …
