Paragraph 5 Significant holdings in undertakings other than subsidiary undertakings
(1)
The information required by paragraphs 6 and 7 must be given where at the end of the financial year the company has a significant holding in an undertaking which is not a subsidiary undertaking of the company.
(2)
A holding is significant for this purpose if—
(a)
it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or
(b)
the amount of the holding (as stated or included in the company’s accounts) exceeds 20% of the amount (as so stated) of the company’s assets.