Section 414CA(7)

Subsection (A1) does not apply to a company if the company is a subsidiary undertaking at the end of that financial year and is included in— a group strategic report of a parent undertaking of the company that satisfies the requirements in subsection (8), ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: legislation.gov.uk · retrieved 2026-09-04