{
  "url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-1",
  "json_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-1.json",
  "legislation": "uksi/2008/409",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "schedule/6/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "General rules",
  "text": "(1) Subject to the following provisions of this Schedule, group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (Companies Act individual accounts) as if the undertakings included in the consolidation (“the group”) were a single company.\n(1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts.\n(2) For item B.III in each balance sheet format set out in Section B of Part 1 of that Schedule substitute—\n“\nB.\nIII.\nInvestments\n1.\nShares in group undertakings\n2.\nInterests in associated undertakings\n3.\nOther participating interests\n4.\nLoans to group undertakings and undertakings in which a participating interest is held\n5.\nOther investments other than loans\n6.\nOthers\n”.\n(3) In the profit and loss account formats in Section B of Part 1 of that Schedule replace the items headed “Income from participating interests”, that is—\n(a) in Format 1, item 8, and\n(b) in Format 2, item 10,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nby two items: “Income from interests in associated undertakings” and “Income from other participating interests”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 6 para. 1(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), 22(2) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 para. 1(1A) inserted (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), 22(3) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 6 para. 1(2) inserted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Small Companies (Micro-Entities Accounts) Regulations 2013 (S.I. 2013/3008), regs. 2(1), 12(a)(i) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 6 para. 1(3) inserted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Small Companies (Micro-Entities Accounts) Regulations 2013 (S.I. 2013/3008), regs. 2(1), 12(a)(ii) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 6 para. 1(3)(a) inserted (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), 22(4)(a) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 6 para. 1(3)(c)(d) 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), 22(4)(b) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/409/schedule/6/paragraph/1",
    "retrieved_at": "2026-10-29T03:36:29.632468+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}