In paragraph 19 of Schedule 1 to the Unregistered Companies Regulations 2009 [S.I. 2009/2436.], in the text of section 1078 of the 2006 Act as it applies to unregistered companies under the heading "Accounts and returns" after paragraph 1 insert -

"1A All documents delivered to the registrar under sections 394A(2)(e), 448A(2)(e) and 479A(2)(e) (qualifying subsidiaries: conditions for exemption from the audit, preparation and filing of individual accounts).".