[(1) A guarantee is given by a parent undertaking under this section when the directors of the subsidiary company deliver to the registrar a statement by the parent undertaking that it guarantees the subsidiary company under this section.
(2) The statement under subsection (1) must be authenticated by the parent undertaking and must specify—
(a) the name of the parent undertaking,
[(b) the registered number (if any) of the parent undertaking,]
(c) . . .
(d) the name and registered number of the subsidiary company in respect of which the guarantee is being given,
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