27(1)Section 8 of the Coal Industry Act 1971 (further provisions as to accounts of British Coal Corporation) is amended as follows.
(2)In subsections (1) and (2) for “subsidiaries” (three times) substitute “subsidiary undertakings”.
(3)After subsection (2) insert—
“(3)In this section “subsidiary undertaking” has the same meaning as in Part VII of the Companies Act 1985.”.