Paragraph 4

United Kingdom

(1)

For “related companies”, wherever occurring in any other context, substitute “ undertakings in which the company has a participating interest ”.

(2)

Those contexts are—

(a)

in Balance Sheet Format 1, in Items B.III.4, C.II.3, E.7 and H.7;

(b)

in Balance Sheet Format 2—

(i)

under the heading “ASSETS”, in Items B.III.4 and C.II.3;

(ii)

under the heading “LIABILITIES”, in Item C.7.

Notes on Schedule 1

F1: Sch. 1 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)