OpenLegislation

Paragraph 30

United Kingdom

(1)

Where the parent company is itself a subsidiary undertaking, the following information shall be given with respect to that parent undertaking of the company which heads—

(a)

the largest group of undertakings for which group accounts are drawn up and of which that company is a member, and

(b)

the smallest such group of undertakings.

(2)

The name of the parent undertaking shall be stated.

(3)

There shall be stated—

(a)

if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

if it is unincorporated, the address of its principal place of business.

(4)

If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there shall also be stated the addresses from which copies of the accounts can be obtained.

Annotations

Textual amendments

F1

Sch. 5 para. 30(3)(b) repealed (2.2.1996) by S.I. 1996/189, reg. 14(3), Sch. 3 para. 24 (with reg. 16)

Notes on Schedule 5

Textual amendments

F1

Sch. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

Notes on Part II

Textual amendments

F1

Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3

Notes on Parent undertaking drawing up accounts for larger group

Textual amendments

F1

Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3