[F14Where—
(a)disclosure is made under paragraph 3(1) with respect to a subsidiary undertaking, and
(b)that undertaking’s financial year does not end with that of the company,
there shall be stated in relation to that undertaking the date on which its last financial year ended (last before the end of the company’s financial year).]
Textual Amendments
F1Sch. 5 para. 4 substituted (2.2.1996) by S.I. 1996/189, reg. 14(3), Sch. 3 para. 4 (with reg. 16)