SCHEDULES
SCHEDULE 3 [Schedule 5 to the Companies Act 1985]
Disclosure of Information: Related Undertakings
Part II Companies Required to Prepare Group Accounts
Identification of ultimate parent company
31
1
Where the parent company is itself a subsidiary undertaking, the following information shall be given with respect to the company (if any) regarded by the directors as being that company’s ultimate parent company.
2
The name of that company shall be stated.
3
If known to the directors, there shall be stated—
a
if that company is incorporated outside Great Britain, the country in which it is incorporated;
b
if it is incorporated in Great Britain, whether it is registered in England and Wales or in Scotland.
4
In this paragraph “company” includes any body corporate.