Companies Act 1985 (c. 6)

SCHEDULES

[F1 SCHEDULE 5 U.K. Disclosure of Information: Related Undertakings]

Textual Amendments

F1 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

Modifications etc. (not altering text)

C1 Sch. 5 applied with modifications by S.I. 1985/680, regs. 4–6, Sch.

Sch. 5 extended (with modifications) (E.W.S.) (19.12.1993) by S.I. 1993/3245, reg. 3(3)(e) (as amended (1.10.2005) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) (Amendment) Regulations 2005 (S.I. 2005/1985), reg. 2(2)(b))

Part I U.K. Companies not Required to Prepare Group Accounts

Subsidiary undertakings U.K.

1 (1) The following information shall be given where at the end of the financial year the company has subsidiary undertakings.

(2) The name of each subsidiary undertaking shall be stated.

(3) There shall be stated with respect to each subsidiary undertaking—

(a) if it is incorporated outside Great Britain, the country in which it is incorporated;

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) if it is unincorporated, the address of its principal place of business.

(4) The reason why the company is not required to prepare group accounts shall be stated.

(5) If the reason is that all the subsidiary undertakings of the company fall within the exclusions provided for in section 229, it shall be stated with respect to each subsidiary undertaking which of those exclusions applies.

Textual Amendments

F2 Sch. 5 para. 1(3)(b) repealed (2.2.1996) by S.I. 1996/189, reg. 14(3), Sch. 3 para. 2 (with reg. 16)