(1) For the purpose of Regulations 10 to 19 and Part IV of the Schedule, an undertaking shall be deemed to be a subsidiary of another, if, but only if -
(a) that other -
(i) holds a majority of the shareholders' or members' voting rights in the undertaking, or
(ii) is a shareholder or member of it and controls the composition of its board of directors, or
(iii) is a shareholder or member of it and controls alone, pursuant to an agreement with other shareholders or members, a majority of the shareholders' or members' voting rights;
or
(b) that other has the right to exercise a dominant influence over it -
(i) by virtue of provisions contained in its memorandum or articles, or
(ii) by virtue of a control contract;
or
(c) that other has the power to exercise, or actually exercises, dominant influence or control over it,
or
(ca) that other and the subsidiary undertaking are managed on a unified basis; or
(d) the undertaking is a subsidiary of any undertaking which is that other's subs