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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Version Superseded: 06/04/2008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
- 11/08/1998
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 11/08/1998. This version of this provision has been superseded.
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1(1)The following information shall be given where at the end of the financial year the company has subsidiary undertakings.
(2)The name of each subsidiary undertaking shall be stated.
(3)There shall be stated with respect to each subsidiary undertaking—
(a)if it is incorporated outside Great Britain, the country in which it is incorporated;
(b)if it is incorporated in Great Britain, whether it is registered in England and Wales or in Scotland;
(c)if it is unincorporated, the address of its principal place of business.
(4)The reason why the company is not required to prepare group accounts shall be stated.
(5)If the reason is that all the subsidiary undertakings of the company fall within the exclusions provided for in section 229, it shall be stated with respect to each subsidiary undertaking which of those exclusions applies.
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