Sch 6 para 31
(1) The information required by paragraphs 32 and 33 must be given where at the end of the financial year the group has a significant holding in an undertaking which is not a subsidiary undertaking of the parent company and does not fall within paragraph 26 (joint ventures) or paragraph 27 (associated undertakings). (2) A holding is significant for this purpose if— (a) it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or (b) the amount of the holding (as stated or included in the group accounts) exceeds 20% of the amount of the group's assets (as so stated).