{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-4A/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-4A/paragraph-1.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/4A/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Group accounts shall comply so far as practicable with the provisions of . . . Schedule 4 (form and content of company accounts) as if the undertakings included in the consolidation (“the group”) were a single company.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4A para. 1(1) substituted (2.2.1996) by S.I. 1996/189, reg. 14(2), Sch. 2 para. 2 (with reg. 16)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4A para. 1(1) repealed (1.10.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 7, 64, 65, Sch. 8; S.I. 2004/3322, art. 2(4), Sch. 4 (subject to arts. 3-13)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4A para. 1(2) repealed (1.3.1997) by S.I. 1997/220, reg. 7(10)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/4A/paragraph/1",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}