Paragraph 21

England, Wales and Scotland

(1)

The formats set out in Schedule 4 have effect in relation to group accounts with the following modifications.

(2)

In the Balance Sheet Formats the items headed “Participating interests”, that is—

(a)

in Format 1, item B.III.3, and

(b)

in Format 2, item B.III.3 under the headingASSETS,

shall be replaced by two items, “Interests in associated undertakings” and “Other participating interests”.

(3)

In the Profit and Loss Account Formats, the items headed “Income from participating interests”, that is—

(a)

in Format 1, item 8,

(b)

in Format 2, item 10,

(c)

in Format 3, item B.4, and

(d)

in Format 4, item B.6,

shall be replaced by two items, “Income from interests in associated undertakings” and “Income from other participating interests”.

Notes on Schedule 4A

F1: Sch. 4A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

F1: Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2