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Changes over time for: Cross Heading: Financial years of subsidiary undertakings
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 02/02/1996
Status:
Point in time view as at 21/07/1993.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Financial years of subsidiary undertakings.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[ Financial years of subsidiary undertakings]U.K.
19Where the financial year of one or more subsidiary undertakings did not end with that of the company, there shall be stated in relation to each such undertaking—
(a)the reasons why the company’s directors consider that its financial year should not end with that of the company, and
(b)the date on which its last financial year ended (last before the end of the company’s financial year).
Instead of the dates required by paragraph (b) being given for each subsidiary undertaking the earliest and latest of those dates may be given.
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