# The Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990, Paragraph 5: Section 231 (Disclosure required in notes to accounts: related undertakings)


Where a company has, prior to 1st April 1990, obtained the agreement of the Secretary of State under paragraphs 3, 10 or 21 of Schedule 5 of the old Part VII to the non-disclosure in the company’s accounts, for certain accounting reference periods, of the information referred to in those paragraphs, it need not comply with the requirements of section 231(4) of the new Part VII in relation to its annual accounts for those periods.

---
Source: https://www.legislation.gov.uk/uksi/1990/355/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.