SCHEDULES

F1C1SCHEDULE 5 Disclosure of Information: Related Undertakings

Annotations:
Amendments (Textual)
F1

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

Modifications etc. (not altering text)

F2Part II Companies Required to Prepare Group Accounts

Annotations:
Amendments (Textual)
F2

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

F3 Shares and debentures of company held by subsidiary undertakings

Annotations:
Amendments (Textual)
F3

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

The number, description and amount of the shares in F4. . .the company held by or on behalf of its subsidiary undertakings shall be disclosed.

2

Sub-paragraph (1) does not apply in relation to shares F5. . . in the case of which the subsidiary undertaking is concerned as personal representative or, subject as follows, as trustee.

3

The exception for shares. . .in relation to which the subsidiary undertaking is concerned as trustee does not apply if the company or any of its subsidiary undertakings is beneficially interested under the trust, otherwise than by way of security only for the purposes of a transaction entered into by it in the ordinary course of a business which includes the lending of money.

4

Schedule 2 to this Act has effect for the interpretation of the reference in sub-paragraph (3) to a beneficial interest under a trust.