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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- Schedule 4A
- Interests in subsidiary undertakings...
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Changes over time for: Cross Heading: Interests in subsidiary undertakings excluded from consolidation
Version Superseded: 12/11/2004
Alternative versions:
- 01/02/1991- Amendment
- 22/11/2000
Point in time - 12/11/2004- Amendment
- 06/04/2008- Amendment
Status:
Point in time view as at 22/11/2000.
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Companies Act 1985, Cross Heading: Interests in subsidiary undertakings excluded from consolidation is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1 Interests in subsidiary undertakings excluded from consolidation]E+W+S
Textual Amendments
F1Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2
18The interest of the group in subsidiary undertakings excluded from consolidation under section 229(4) (undertakings with activities different from those of undertakings included in the consolidation), and the amount of profit or loss attributable to such an interest, shall be shown in the consolidated balance sheet or, as the case may be, in the consolidated profit and loss account by the equity method of accounting (including dealing with any goodwill arising in accordance with paragraphs 17 to 19 and 21 of Schedule 4).
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