This is the original version (as it was originally enacted).
59Where a company is a holding company or a subsidiary of another body corporate and any item required by Part I of this Schedule to be shown in the company's balance sheet in relation to group companies includes—
(a)amounts attributable to dealings with or interests in any holding company or fellow subsidiary of the company; or
(b)amounts attributable to dealings with or interests in any subsidiary of the company ;
the aggregate amounts within paragraphs (a) and (b) respectively shall be shown as separate items, either by way of subdivision of the relevant item in the balance sheet or in a note to the company's accounts.
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