Section 466(7)

The figures for each subsidiary undertaking shall be those included in its individual accounts for the relevant financial year, that is— if its financial year ends with that of the parent company, that financial year, and if not, its financial year ending last before the end of the financial year of the parent company. If those figures cannot be obtained without disproportionate expense or undue delay, the latest available figures shall be taken.

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