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Companies Act 1985

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Changes over time for: Paragraph 57

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Version Superseded: 06/04/2008

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Point in time view as at 26/05/2000. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Companies Act 1985, Paragraph 57. Help about Changes to Legislation

57(1)Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.

(2)Particulars shall be given of any extraordinary income or charges arising in the financial year.

(3)The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.

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