Paragraph 30
(1)
The information required by paragraphs 31 and 32 must be given where at the end of the financial year the group has a significant holding in an undertaking which is not a subsidiary undertaking of the parent LLP and does not fall within paragraph 25 (joint ventures) or paragraph 26 (associated undertakings).
(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 group accounts) exceeds 20% of the amount of the group's assets (as so stated).