The following information relates to Z plc:
(a) Alan owns 27% of the ordinary shares of Z plc. Elaine is his wife.
(b) Z plc owns 60% of the ordinary shares of Y plc.
(c) Z plc owns 15% of the ordinary shares of X plc.
(d) Barbara is a director of Z plc. She owns 75% of the ordinary shares of W Ltd. David is her husband. He owns 10% of the ordinary shares of V Ltd.
(e) Colin works for Z plc as a manager but he is not a director. Fiona is his daughter.
(f) Z plc has established a pension scheme for the benefit of its employees. Identify those parties (if any) which are related to Z Plc.
