SCHEDULES

[F1 SCHEDULE 5 U.K. Disclosure of Information: Related Undertakings]

Textual Amendments

F1 Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3

Modifications etc. (not altering text)

C1 Sch. 5 applied with modifications by S.I. 1985/680, regs. 4–6, Sch.

Sch. 5 extended (with modifications) (E.W.S.) (19.12.1993) by S.I. 1993/3245, reg. 3(3)(e) (as amended (1.10.2005) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) (Amendment) Regulations 2005 (S.I. 2005/1985), reg. 2(2)(b))

Part I U.K. Companies not Required to Prepare Group Accounts

F2 Financial years of subsidiary undertakings U.K.

Textual Amendments

F2 Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3

4 Where the financial year of one or more subsidiary undertakings did not end with that of the company, there shall be stated in relation to each such undertaking—

(a) the reasons why the company’s directors consider that its financial year should not end with that of the company, and

(b) the date on which its last financial year ended (last before the end of the company’s financial year).

Instead of the dates required by paragraph (b) being given for each subsidiary undertaking the earliest and latest of those dates may be given.