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Companies Act 1985
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Changes over time for: Paragraph 15
Version Superseded: 02/02/1996
Alternative versions:
- 01/02/1991- Amendment
- 16/11/1992
Point in time - 02/02/1996- Amendment
- Stop date 06/04/2008- Amendment
Status:
Point in time view as at 16/11/1992. This version of this provision has been superseded.
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Companies Act 1985, Paragraph 15 is up to date with all changes known to be in force on or before 08 November 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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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.
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