The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 No. 409

SCHEDULE 6 GROUP ACCOUNTS

PART 2 INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS GROUP ACCOUNTS)

Introduction and interpretation

21.  In this Part of this Schedule “the group” means the group consisting of the parent company and its subsidiary undertakings.