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7In this Schedule—
“the Companies Act” means the Companies Act 2006;
“fellow subsidiary undertaking” has the meaning given by section 1161(4) of the Companies Act;
“parent undertaking” and “subsidiary undertaking” are to be read in accordance with section 1162 of the Companies Act;
“penalty notice” means a penalty notice under section 139, 140(5) or 141(6);
“relevant decision or notice” means—
a confirmation decision that includes requirements of a kind described in section 133(1) or imposes a penalty as mentioned in section 137 (or both), or
a penalty notice.