Companies Act 2006
2006 CHAPTER 46
Part 15: Accounts and Reports
Chapter 4: Annual Accounts
Group accounts: general
Section 405: Companies Act group accounts: subsidiary undertakings included in the consolidation
654.This section replaces section 229 of the 1985 Act. It requires all subsidiary undertakings to be included in the consolidated accounts subject to certain permitted exclusions.
- Explanatory Notes Table of contents