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Changes over time for: Paragraph 8A
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.
No versions valid at: 02/02/1996
Status:
Point in time view as at 02/02/1996. This version of this provision is not valid for this point in time.
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 8A.
Changes to Legislation
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Yn ddilys o 12/11/2004
8A The directors of a company must, in determining how amounts are presented within items in the profit and loss account and balance sheet, have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.
Yn ôl i’r brig
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