A person ("A") is a subsidiary of another person ("B") if—
A is a subsidiary undertaking in relation to B for the purposes of the Companies Acts (see section 1162 of, and Schedule 7 to, the Companies Act 2006), or
A would be a subsidiary undertaking in relation to B for those purposes if "undertaking" were defined for those purposes to mean any person.
"Associate" of a provider means—
a body of which the provider is a subsidiary, and
any other subsidiary of that body.