Sch 6 para 16A
Where an acquisition has taken place in the financial year and the merger method of accounting has been adopted, the notes to the accounts must also disclose— (a) the address of the registered office of the undertaking acquired (whether in or outside the United Kingdom), (b) the name of the party referred to in paragraph 10(a), (c) the address of the registered office of that party (whether in or outside the United Kingdom), and (d) the information referred to in paragraph 11(6).