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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2019 - onwards
Version 2 of 2

Schedule 7, Part 7 Disclosures concerning greenhouse gas emissions, energy consumption and energy efficiency action by quoted companies (paras. 15-20)

15.

(1) Subject to sub-paragraph (1A), this Part of this Schedule applies to the directors' report for a financial year if the company is a quoted company.

(1A) This Part does not apply if -

(a) the company is a subsidiary undertaking at the end of the financial year;

(b) the company is included in the group report of a parent undertaking; and

(c) the group report is prepared for a financial year of the parent undertaking that ends at the same time as, or before the end of, the company's financial year; and -

(i) if the group report is a group directors' report -

(aa) of a quoted company, it complies with this Part of this Schedule other than in reliance on paragraph 15(5)(b); or

(bb) of an unquoted company, it complies with Part 7A of this Schedule other than in reliance on paragraph 20D(7)(b); or

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