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Changes over time for: Paragraph 54


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Version Superseded: 01/10/2005
Status:
Point in time view as at 02/02/1996. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
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 54.

Changes to Legislation
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[54(1)Any information required in the case of any company by the following provisions of this Part of this Schedule shall (if not given in the company’s accounts) be given by way of a note to those accounts.
(2)Subject to sub-paragraph (3) below, in respect of every item stated in a note to the accounts—
(a)the corresponding amount for the financial year immediately preceding that to which the accounts relate shall also be stated, and
(b)where the corresponding amount is not comparable, that amount shall be adjusted and particulars of the adjustment and the reasons for it shall be given.
(3)Sub-paragraph (2) above does not apply to—
(a)paragraphs 62 and 66 of this Part of this Schedule (assets and reserves and provisions),
(b)paragraph 13 of Schedule 4A (details of accounting treatment of acquisitions),
(c)paragraphs 2, 8(3), 16, 21(1)(d), 22(4) and (5), 24(3) and (4) and 27(3) and (4) of Schedule 5 (shareholdings in other undertakings), and
(d)Parts II and III of Schedule 6 (loans and other dealings in favour of directors and others).]
Yn ôl i’r brig