No versions valid at: 27/04/2002
Point in time view as at 27/04/2002. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Companies Act 1985, Section 256A.
Yn ddilys o 22/03/2005
(1)In this Part, “reporting standards” means statements of standard reporting practice which—
(a)relate to operating and financial reviews, and
(b)are issued by a body or bodies specified in an order made by the Secretary of State in accordance with section 257(4B).
(2)References in this Part to relevant reporting standards, in relation to a company's operating and financial review, are to such standards as are, in accordance with their terms, applicable to the company's circumstances and to the review.
(3)Where or to the extent that the directors of a company have complied with a reporting standard, they are presumed (unless the contrary is proved) to have complied with the corresponding requirements of this Part relating to the contents of an operating and financial review.
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