1.—(1) The following information must be given where at the end of the financial year the LLP has subsidiary undertakings.
(2) The name of each subsidiary undertaking must be stated.
(3) There must be stated with respect to each subsidiary undertaking—
(a)if it is incorporated outside the United Kingdom, the country in which it is incorporated,
(b)if it is unincorporated, the address of its principal place of business.