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Companies Act 2006

Companies Act 2006

2006 CHAPTER 46

Commentary

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.

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