# Companies Act 1989, Paragraph 2

Extent: E+W+S+N.I.

(1) For “group companies”, wherever occurring, substitute “ group undertakings ”.
(2) That expression occurs—
(a) in Balance Sheet Format 1, in Items B.III.1 and 2, C.II.2, C.III.1, E.6 and H.6;
(b) in Balance Sheet Format 2—
(i) under the heading “ASSETS”, in Items B.III.1 and 2, C.II.2 and C.III.1;
(ii) under the heading “LIABILITIES”, in Item C.6;
(c) in the Profit and Loss Accounts Formats—
(i) in Format 1, Item 7;
(ii) in Format 2, Item 9;
(iii) in Format 3, Item B.3;
(iv) in Format 4, Item B.5;
(d) in Notes (15) and (16) to the profit and loss account formats; and
(e) in the second sentence of paragraph 53(2) (exclusion from requirement to state separately certain loans).

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.