|
|
Amendment of section 294 of Principal Act
|
| |
20. Section 294 of the Principal Act is amended—
|
| |
(a) in subsection (3)—
|
| |
(i) by the substitution, in paragraph (a), of “in the case of a holding company not qualifying for the small companies regime, the provisions of Schedule 4” for “the provisions of Schedule 4”, and
|
| |
(ii) by the insertion of the following paragraph after paragraph (a):
|
| |
“(aa) in the case of a holding company that qualifies for the small companies regime, the provisions of Schedule 4A or, if the company so elects, the provisions of Schedule 4”,
|
| |
(b) by the substitution, in subsection (4), of “Schedule 4 or 4A, as the case may be,” for “Schedule 4”, and
|
| |
(c) by the insertion of the following subsection after subsection (3):
|
| |
“(3A) Companies Act group financial statements shall state the following:
|
| |
(a) the name and legal form of the holding company;
|
| |
(b) the place of registration of the holding company and the number under which it is registered;
|
| |
(c) the address of its registered office;
|
| |
(d) where the holding company is being wound up, the information required by section 595.”.
|