PART 1Interpretation and categorisation

CHAPTER 2Categorisation as public transport or commercial operation

Public transport – special rule for groups of companies10

1

For the purposes of article 6(2)(b)(i), there is to be disregarded any valuable consideration given or promised for a flight or the purpose of a flight by one company to another company which is—

a

its holding company;

b

its subsidiary; or

c

another subsidiary of the same holding company.

2

In this article, “holding company” and “subsidiary” have the meanings respectively specified in section 1159 of the Companies Act 2006 M1.