xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

[F1SCHEDULE 5U.K. Disclosure of Information: Related Undertakings]

Textual Amendments

F1Sch. 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)

[F2Part IIU.K. Companies Required to Prepare Group Accounts]

Textual Amendments

F2Sch. 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

[F3 Parent undertaking drawing up accounts for larger group]U.K.

Textual Amendments

F3Sch. 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

30(1)Where the parent company is itself a subsidiary undertaking, the following information shall be given with respect to that parent undertaking of the company which heads—

(a)the largest group of undertakings for which group accounts are drawn up and of which that company is a member, and

(b)the smallest such group of undertakings.

(2)The name of the parent undertaking shall be stated.

(3)There shall be stated—

(a)if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)if it is unincorporated, the address of its principal place of business.

(4)If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there shall also be stated the addresses from which copies of the accounts can be obtained.

Textual Amendments