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controlled undertaking

    51 (1) except in SUP,198 any subsidiary undertaking within the meaning of the Act other than one falling within 75 section 1162(4)(b) 75 of the Companies Act 200675 66 or section 420(2)(b) of the Act.75

    (2) in SUP, an undertaking within the meaning of section 422(6) of the Act.198