# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 3


In paragraph 3 (financial information about subsidiary undertakings) after sub-paragraph (2) insert—
“(2A) That information need not be given if the company’s investment in the subsidiary undertaking is included in the company’s accounts by way of the equity method of valuation.”.

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.