Sch 6 para 1 General rules
(1) Subject to the following provisions of this Schedule , group accounts must comply so far as practicable with the provisions of Schedule 1 to these Regulations (Companies Act individual accounts) as if the undertakings included in the consolidation (“ the group ”) were a single company. (1A) Paragraph 1A of Schedule 1 to these Regulations does not apply to group accounts. (2) For item B.III in each balance sheet format set out in Section B of Part 1 of that Schedule substitute— (3) In the profit and loss account formats in Section B of Part 1 of that Schedule replace the items headed “Income from participating interests”, that is— (a) in Format 1, item 8, and (b) in Format 2, item 10, (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . by two items: “Income from interests in associated undertakings” and “Income from other participating interests”.