OpenLegislation

Part II Companies Required to Prepare Group AccountsF1

United Kingdom

  1. Introductory
  2. Subsidiary undertakings
  3. Holdings in subsidiary undertakings
  4. Financial information about subsidiary undertakings not included in the consolidation
  5. Further information about subsidiary undertakings excluded from consolidation
  6. Financial years of subsidiary undertakings
  7. Shares and debentures of company held by subsidiary undertakings
  8. Joint ventures
  9. Associated undertakings
  10. Other significant holdings of parent company or group
  11. Arrangements attracting merger relief
  12. Parent undertaking drawing up accounts for larger group
  13. Identification of ultimate parent company
  14. Construction of references to shares held by parent company or group

Annotations

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Sch. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)