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Paragraph 12 Financial years of subsidiary undertakings

Original text. Later amendments are not shown.

Where—

(a)

disclosure is made under paragraph 2(1) with respect to a subsidiary undertaking, and

(b)

that undertaking’s financial year does not end with that of the company,

there must be stated in relation to that undertaking the date on which its last financial year ended (last before the end of the company’s financial year).