Subsidiary undertakingsU.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;
F1(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
F1Sch. 5 para. 1(3)(b) repealed (2.2.1996) by S.I. 1996/189, reg. 14(3), Sch. 3 para. 2 (with reg. 16)