17.—(1) Section 46 (interpretation of Part 2) shall become section 46(1).
(2) After that subsection add—
“(2) For the purposes of this Part of this Act, a person has a controlling interest in a company, if, had he been a company, the other company would have been its subsidiary; and in this Part—
“company” has the meaning given by section 735 of the Companies Act 1985; and
“subsidiary” has the meaning given by section 736 of that Act.”.