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Changes over time for: Paragraph 76
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Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2008
Status:
Point in time view as at 22/11/2000. This version of this provision has been superseded.
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 76.
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Particulars of incomeE+W+S
76(1)A company shall disclose, with respect to income included in the following items in the profit and loss account formats, the amount of that income attributable to each of the geographical markets in which the company has operated during the financial year:
(a)format 1 item 1, format 2 item B1 (Interest receivable);
(b)format 1 item 3, format 2 item B2 (Dividend income);
(c)format 1 item 4, format 2 item B3 (Fees and commissions receivable);
(d)format 1 item 6, format 2 item B4 (Dealing profits); and
(e)format 1 item 7, format 2 item B7 (Other operating income).
(2)In analysing for the purposes of this paragraph the source of any income, the directors shall have regard to the manner in which the company’s activities are organised.
(3)For the purposes of this paragraph, markets which do not differ substantially from each other shall be treated as one market.
(4)Where in the opinion of the directors the disclosure of any information required by this paragraph would be seriously prejudicial to the interests of the company, that information need not be disclosed, but the fact that any such information has not been disclosed must be stated.
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