Regulations 8(1) and 10
Introduction and interpretation
21. In this Part of this Schedule "the group" means the group consisting of the parent company and its subsidiary undertakings.
Subsidiary undertakings
(1) The following information must be given with respect to the undertakings that are subsidiary undertakings of the parent company at the end of the financial year.
(2) The name of each undertaking must be stated.
(3) There must be stated -
(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),
(b) if it is unincorporated, the address of its principal place of business.
(4) It must also be stated whether the subsidiary undertaking is included in the consolidation and, if it is not, the reasons for excluding it from consolidation must be given.
(5) It must be stated with respect to each subsidiary undertaking by virtue of which of the conditions specified in section 1162(2) or (4) of the 2006 Act it is a subsidiary undertaking of it
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