(1) The Secretary of State may make provision by regulations requiring information about related undertakings to be given in notes to a company's annual accounts.
(2) The regulations—
(a) may make different provision according to whether or not the company prepares group accounts, and
(b) may specify the descriptions of undertaking in relation to which they apply, and make different provision in relation to different descriptions of related undertaking.
(3) The regulations may provide that information need not be disclosed with respect to an undertaking that—
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