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26(1)Section 42 of the Harbours Act 1964 (accounts and reports of statutory harbour undertakers) is amended as follows.
(2)For subsection (2) substitute—
“(2)Where a statutory harbour undertaker is a parent undertaking with subsidiary undertakings which carry on harbour activities or any associated activities, then, it shall be the duty of the company also to prepare group accounts relating to the harbour activities and associated activities carried on by it and its subsidiary undertakings.”
(3)In subsection (6) (application of provisions of the [1985 c. 6.] Companies Act 1985)—
(a)in paragraph (a) for “company accounts” substitute “individual company accounts”;
(b)in paragraph (c) omit the words “required to be attached to a company’s balance sheet”.
(4)In subsection (9), for the definition of “holding company” and “subsidiary” substitute—
““parent undertaking” and “subsidiary undertaking” have the same meaning as in Part VII of the Companies Act 1985;”.
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