{
  "url": "https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-3.json",
  "legislation": "ukpga/1989/40",
  "legislation_title": "Companies Act 1989",
  "legislation_url": "https://openlegislation.uk/companies-act-1989",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) For “shares in related companies”, wherever occurring, substitute “ participating interests ”.\n(2) That expression occurs—\n(a) in Balance Sheet Format 1, Item B.III.3;\n(b) in Balance Sheet Format 2, under the heading “ASSETS”, in Item B.III.3;\n(c) in the Profit and Loss Accounts Formats—\n(i) in Format 1, Item 8;\n(ii) in Format 2, Item 10;\n(iii) in Format 3, Item B.4;\n(iv) in Format 4, Item B.6.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/40/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T09:45:50.516840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}