- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Joint ventures
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/03/1997- Amendment
- 06/04/2007
Point in time - 06/04/2008- Amendment
Status:
Point in time view as at 06/04/2007.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Joint ventures.
Changes to Legislation
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[F1 Joint ventures]E+W+S
Textual Amendments
F1Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2
19(1)Where an undertaking included in the consolidation manages another undertaking jointly with one or more undertakings not included in the consolidation, that other undertaking (''the joint venture’’) may, if it is not—
(a)a body corporate, or
(b)a subsidiary undertaking of the parent company,
be dealt with in the group accounts by the method of proportional consolidation.
(2)The provisions of [F2this Schedule] relating to the preparation of consolidated accounts apply, with any necessary modifications, to proportional consolidation under this paragraph.
Textual Amendments
F2Words in Sch. 4A para. 19(2) substituted (1.3.1997) by S.I. 1997/220, reg. 7(10)(b)
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