Paragraph 5 Original text. Later amendments are not shown. Section 231f1 (disclosure required in notes to accounts: related undertakings) is modified so that subsection (7) is omitted. Annotations Footnotes f1 Inserted by the Companies Act 1989 and amended by S.I. 1993/1820 and S.I. 1996/189. ← Paragraph 4 Paragraph 5 Paragraph 6 →