# Companies Act 1989, Paragraph 4

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.