Participating interests
3(1)For “shares in related companies”, wherever occurring, substitute “participating interests”.
(2)That expression occurs—
(a)in Balance Sheet Format 1, Item B.III.3;
(b)in Balance Sheet Format 2, under the heading “ASSETS”, in Item B.III.3;
(c)in the Profit and Loss Accounts Formats—
(i)in Format 1, Item 8;
(ii)in Format 2, Item 10;
(iii)in Format 3, Item B.4;
(iv)in Format 4, Item B.6.
4(1)For “related companies”, wherever occurring in any other context, substitute “undertakings in which the company has a participating interest”.
(2)Those contexts are—
(a)in Balance Sheet Format 1, in Items B.III.4, C.II.3, E.7 and H.7;
(b)in Balance Sheet Format 2—
(i)under the heading “ASSETS”, in Items B.III.4 and C.II.3;
(ii)under the heading “LIABILITIES”, in Item C.7.