# Companies Act 1989, Paragraph 3

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

(1) For “shares in related companies”, wherever occurring, substitute “ participating interests ”.
(2) That expression occurs—
(a) in Balance Sheet Format 1, Item B.III.3;
(b) in Balance Sheet Format 2, under the heading “ASSETS”, in Item B.III.3;
(c) in the Profit and Loss Accounts Formats—
(i) in Format 1, Item 8;
(ii) in Format 2, Item 10;
(iii) in Format 3, Item B.4;
(iv) in Format 4, Item B.6.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.