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Companies Act 1989
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Changes over time for: Paragraph 1
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 22/07/2004
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 22/07/2004. This version of this provision has been superseded.
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1(1)Group accounts shall comply so far as practicable with the provisions of Schedule 4 as if the undertakings included in the consolidation (“the group”) were a single company.
(2)In particular, for the purposes of paragraph 59 of that Schedule (dealings with or interests in group undertakings) as it applies to group accounts—
(a)any subsidiary undertakings of the parent company not included in the consolidation shall be treated as subsidiary undertakings of the group, and
(b)if the parent company is itself a subsidiary undertaking, the group shall be treated as a subsidiary undertaking of any parent undertaking of that company, and the reference to fellow-subsidiary undertakings shall be construed accordingly.
(3)Where the parent company is treated as an investment company for the purposes of Part V of that Schedule (special provisions for investment companies) the group shall be similarly treated.
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