#468111
(3) I gcás rialú a bheith ag an deontóir ar chuideachta nó ar chuideachtaí eile, féadfar a rá sa scéim go mbaineann sí le gach ceann nó le haon cheann de na cuideachtaí a bhfuil rialú aige orthu, agus gairfear ‘grúpscéim’ sa Sceideal seo de scéim a ndeirtear inti go mbaineann sí amhlaidh.
(3) Where the grantor has control of another company or companies, the scheme may be expressed to extend to all or any of the companies of which it has control and in this Schedule a scheme which is expressed so to extend is referred to as a ‘group scheme’.