405 Companies Act group accounts: subsidiary undertakings included in the consolidation
Companies Act 2006 (2006 c 46) | Legislation

405  Companies Act group accounts: subsidiary undertakings included in the consolidation

(1)     Where a parent company prepares Companies Act group accounts, all the subsidiary undertakings of the company must be included in the consolidation, subject to the following exceptions.

(2)     A subsidiary undertaking may be excluded from consolidation if its inclusion is not

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