(1) The information specified in Schedule 6 shall be given in relation to the holdings in undertakings there described, in addition to that required by regulation 5, in the notes to the annual accounts of a society.
(2) The information required by paragraph (1) shall comprise -
(a) where the society is a single accounts society, or a group accounts society but all its subsidiary undertakings are excluded from the requirements of regulation 4(2), the information specified in Part I of Schedule 6; and
(b) where the society is a group accounts society and at least one subsidiary undertaking is included in the group accounts in accordance with the requirements of regulation 4(2), the information specified in Part II of Schedule 6.
(3) The information required by Schedule 6 need not be given with respect to an undertaking which -
(a) is established under the law of a country outside the United Kingdom; or
(b) carries on its business outside the United Kingdom,