SCHEDULES
F1F1SCHEDULE 5
Part I Companies not Required to Prepare Group Accounts
F2 Parent undertaking drawing up accounts for larger group
Sch. 5 substituted (subject to the transitional and saving provisions in S.I. 1990/355, arts 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 6(2), 213(2), Sch. 3
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1
Where the company is a subsidiary undertaking, the following information shall be given with respect to the parent undertaking of—
a
the largest group of undertakings for which group accounts are drawn up and of which the company is a member, and
b
the smallest such group of undertakings.
2
The name of the parent 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;
F3b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
if it is unincorporated, the address of its principal place of business.
4
If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there shall also be stated the addresses from which copies of the accounts can be obtained.
Sch. 5 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)