(1) Where a holding company that prepares Companies Act financial statements has availed itself of the exemption in section 299 (subsidiary undertaking of higher EEA holding undertaking) and does not prepare group financial statements because it has relied on the following consolidated accounts and annual report prepared by a higher holding undertaking in which it and all of its subsidiary undertakings are consolidated, the holding company shall annex to its annual return a copy of the following documents:
(a) the consolidated accounts referred to in section 299(4)(a);
(b) the consolidated annual report referred to in section 299(4)(b); and
(c) the report of the person responsible for auditing the consolidated accounts referred to in section 299(4)(a).
(2) Where a holding company that prepares Companies Act financial statements has availed itself of the exemption in section 300 (subsidiary undertaking of higher non-EEA holding undertaking) and does not prepare group financial statement
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