“arrangements” includes any scheme, agreement or understanding, whether it is legally enforceable or not;

“company” means a body corporate;

“group of companies” means a parent company and its 51% subsidiaries;

“the group”, in relation to a parent company, means that company and its 51% subsidiaries;

“parent company” means a company that has one or more 51% subsidiaries and “single company” means a company that does not;

“research and development” has the meaning given by section 837A of ICTA;

“shares” includes stock.