контекст вот тут

http://www.hmrc.gov.uk/manuals/CG4manual/cg62443.htm

не может ли это быть родственная компания?

Спасибо заранее.

PS Линк че-то не работает, копи пейстом нужно

A company is a relevant company if, EITHER at the time the shares in the previous company were disposed of, OR at the time the new shares were acquired, it is

the previous company whose shares were disposed of, giving rise to the chargeable gain for which relief is sought, or
a member of the same group as the previous company, or
a company, some or all of whose shares have been sold on a previous occasion and a claim for reinvestment relief made, without which a claim for re-roll-over would not arise, or
a member of the group of such a company.

если уж вопрос стоит о сокращении до невозможного, тогда уж лучше - "соответствующая, подразумеваемая, относящаяся к делу"

Спасибо.