# Companies Act 1985, Paragraph 1

Extent: E+W+S

(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4A/paragraph/1 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.