PART 3Amendment of the Small Companies Accounts Regulations

Amendment of Part 2 (information about related undertakings where company preparing group accounts (Companies Act or IAS group accounts)) of Schedule 6 to the Small Companies Accounts Regulations23.

(1)

Part 2 of Schedule 6 to the Small Companies Accounts Regulations is amended as follows.

(2)

For paragraph 22(3)(a), substitute—

“(a)

the address of the undertaking's registered office (whether in or outside the United Kingdom),”

(3)

For paragraph 26(1)(b), substitute—

“(b)

the address of the undertaking's registered office (whether in or outside the United Kingdom),”

(4)

In paragraph 26(1)(d), insert the words “ or on behalf of ” after the words “held by”.

(5)

For paragraph 27(3)(a), substitute—

“(a)

the address of the undertaking's registered office (whether in or outside the United Kingdom),”.

(6)

For paragraph 29(2)(a), substitute—

“(a)

the address of the undertaking's registered office (whether in or outside the United Kingdom),”

(7)

For paragraph 32(2)(a), substitute—

“(a)

the address of the undertaking's registered office (whether in or outside the United Kingdom),”.