Version Superseded: 02/02/1996
Point in time view as at 02/10/1991.
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Financial years of subsidiary undertakings.
Textual Amendments
F1Sch. 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
4Where the financial year of one or more subsidiary undertakings did not end with that of the company, there shall be stated in relation to each such undertaking—
(a)the reasons why the company’s directors consider that its financial year should not end with that of the company, and
(b)the date on which its last financial year ended (last before the end of the company’s financial year).
Instead of the dates required by paragraph (b) being given for each subsidiary undertaking the earliest and latest of those dates may be given.
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