- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/02/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Paragraph 53
No longer has effect: 06/04/2008
Alternative versions:
- Prospective- Amendment
- Stop date 06/04/2008- Amendment
- 02/02/1996
Point in time
Status:
Point in time view as at 02/02/1996. This version of this provision never came into effect.
Status
You are viewing this provision as it would have stood if it had come into force. It was repealed before it came into force.
Changes to legislation:
Companies Act 1985, Paragraph 53 is up to date with all changes known to be in force on or before 26 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Prospective
53(1)The figures shown in the technical account or in certain items within it shall relate to a year which wholly or partly precedes the financial year (but by no more than 12 months).
(2)The amounts of the technical provisions shown in the accounts shall if necessary be increased to make them sufficient to meet present and future obligations.
(3)The length of time by which the earlier year to which the figures relate precedes the financial year and the magnitude of the transactions concerned shall be disclosed in the notes to the accounts.
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