{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-5/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-5/paragraph-1.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "schedule/5/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The following information shall be given where at the end of the financial year the company has subsidiary undertakings.\n(2) The name of each subsidiary undertaking shall be stated.\n(3) There shall be stated with respect to each subsidiary undertaking—\n(a) if it is incorporated outside Northern Ireland, the country in which it is incorporated;\n(b) if it is unincorporated, the address of its principal place of business.\n(4) The reason why the company is not required to prepare group accounts shall be stated.\n(5) If the reason is that all the subsidiary undertakings of the company fall within the exclusions provided for in Article 237, it shall be stated with respect to each subsidiary undertaking which of those exclusions applies.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/schedule/5/paragraph/1",
    "retrieved_at": "2026-10-29T04:48:35.100869+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."
}