Chwilio Deddfwriaeth

The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004

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26.  In section 270(2) (distribution to be justified by reference to company’s accounts), in paragraph (b)–

(a)at the beginning insert—

the following provisions–

(i)in the case of Companies Act individual accounts,;

(b)after “etc)” insert—

, and

(ii)in the case of IAS individual accounts , provisions of any kind.

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