SCHEDULES
F1F1SCHEDULE 3
Part II Companies Required to Prepare Group Accounts
Subsidiary undertakings
15
1
The following information shall be given with respect to the undertakings which are subsidiary undertakings of the parent company at the end of the financial year.
2
The name of each undertaking shall be stated.
3
There shall be stated—
a
if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;
b
if it is incorporated in Great Britain, whether it is registered in England and Wales or in Scotland;
c
if it is unincorporated, the address of its principal place of business.
4
It shall also be stated whether the subsidiary undertaking is included in the consolidation and, if it is not, the reasons for excluding it from consolidation shall be given.
5
It shall be stated with respect to each subsidiary undertaking by virtue of which of the conditions specified in section 258(2) or (4) it is a subsidiary undertaking of its immediate parent undertaking.
That information need not be given if the relevant condition is that specified in subsection (2)(a) of that section (holding of a majority of the voting rights) and the immediate parent undertaking holds the same proportion of the shares in the undertaking as it holds voting rights.
Sch. 3 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300(2), Sch. 16; S.I. 2007/3495, art. 8, Sch. 2 Pt. 1 (with arts. 7, 12)