Paragraph 7 Membership of certain undertakings

United Kingdom

(1)

The information required by this paragraph must be given where at the end of the financial year the company is a member of F1an undertaking having unlimited liability.

(2)

There must be stated—

(a)

the name and legal form of the undertaking, and

(b)

the address of the undertaking's registered office (whether in or outside the United Kingdom) or, if it does not have such an office, its head office (whether in or outside the United Kingdom).

(3)

Where the undertaking is a qualifying partnership there must also be stated either—

(a)

that a copy of the latest accounts of the undertaking has been or is to be appended to the copy of the company's accounts sent to the registrar under section 444 of the 2006 Act, or

(b)

the name of at least one body corporate (which may be the company) in whose group accounts the undertaking has been or is to be dealt with on a consolidated basis.

(4)

Information otherwise required by sub-paragraph (2) need not be given if it is not material.

(5)

Information otherwise required by sub-paragraph (3)(b) need not be given if the notes to the company's accounts disclose that advantage has been taken of the exemption conferred by regulation 7 of the F2Partnerships (Accounts) Regulations 2008.

F3(6)

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(7)

F4In this paragraph—

“dealt with on a consolidated basis” and “qualifying partnership” have the same meanings as in the Partnerships (Accounts) Regulations 2008;
F5...

F6(8)

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F7(9)

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F8(10)

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Annotations

Textual amendments

F1: Words in Sch. 4 para. 7(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(a) (with reg. 3)
F2: Words in Sch. 4 para. 7(5)(6) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 1(2), 17(2)
F3: Sch. 4 para. 7(6) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(b) (with reg. 3)
F4: Sch. 4 para. 7(6)-(10) substituted for Sch. 4 para. 7(6) (with application in accordance with reg. 1(2) of the amending S.I.) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 6(2) (with reg. 1(5)(6))
F5: Words in Sch. 4 para. 7(7) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(c) (with reg. 3)
F6: Sch. 4 para. 7(8) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(d) (with reg. 3)
F7: Sch. 4 para. 7(9) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(e) (with reg. 3)
F8: Sch. 4 para. 7(10) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 37(4)(f) (with reg. 3)