Identification of ultimate parent companyE+W+S
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.