subsidiary company
A company controlled by another company, its holding (or parent) company. For general purposes, such control is established when the holding company has a majority of the voting rights attached to its shares (either by virtue of its ownership of those shares or because of an agreement with other shareholders) or the right to appoint or remove a majority of its board of directors. If company A controls company B, which itself controls company C, then company C is the subsidiary of both company B and company A. For the purposes of group accounts, a wider definition applies: the subsidiary need not be incorporated (see company) and control can also be established in other ways, e.g. when the holding company has the right, under the subsidiary’s articles or memorandum of association, to exercise a dominant influence over it.

• child cruelty
• child destruction
• child employee
• child in care
• Child Maintenance Service
• child of the family
• child of unmarried parents
• Child Protection Conference
• child protection in divorce
• Children and Family Court Advisory and Support Service
• children and young people’s plan
• children in care
• children in need
• children’s barred list
• Children’s Commissioner
• children’s guardian
• child safety order
• child subjected to physical abuse
• child support maintenance
• child tax credit
• child witness
• Chiltern Hundreds, stewardship of the
• chose
• Church of England
• CIF contract