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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Form and content of company accounts: small companies
34. For paragraph 54 of Schedule 8 to the 1985 Act (form and content of company accounts for small companies: listed investments)() substitute—
“54.—(1) “Listed investment” means an investment as respects which there has been granted a listing on—
(a)a recognised investment exchange other than an overseas investment exchange; or
(b)a stock exchange of repute outside Great Britain.
(2) “Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000.”.
Yn ôl i’r brig