Paragraph 16A F1
Where an acquisition has taken place in the financial year and the merger method of accounting has been adopted, the notes to the accounts must also disclose—
the address of the registered office of the undertaking acquired (whether in or outside the United Kingdom),
the name of the party referred to in paragraph 10(a),
the address of the registered office of that party (whether in or outside the United Kingdom), and
the information referred to in paragraph 11(6).
Annotations
Textual amendments
- F1
Sch. 6 para. 16A 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(8) (with reg. 3)
Notes on Part 1
Modifications
- C1
Sch. 6 Pt. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 6(2), Sch. 4 Pt. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 43)