SCHEDULES

F1F1SCHEDULE 5

Annotations:
Amendments (Textual)

Part I Companies not Required to Prepare Group Accounts

F2 Financial years of subsidiary undertakings

Annotations:
Amendments (Textual)
F2

Sch. 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

F34

Where—

a

disclosure is made under paragraph 3(1) with respect to a subsidiary undertaking, and

b

that undertaking’s financial year does not end with that of the company,

there shall be stated in relation to that undertaking the date on which its last financial year ended (last before the end of the company’s financial year).