# The Reports on Payments to Governments Regulations 2014, Regulation 6: Exemption for subsidiaries or parent undertakings included in consolidated reports


The directors of an undertaking that is a subsidiary undertaking or a parent undertaking are exempt from preparing a report if the payments to governments made by the undertaking are included in the consolidated report drawn up by the parent undertaking in accordance with regulation 8.

---
Source: https://www.legislation.gov.uk/ukdsi/2014/9780111122235/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.