Chwilio Deddfwriaeth

Chwiliad Uwch

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Exclusion of sums liable to be accounted for to company etc.

This adran has no associated Memorandwm Esboniadol

8.—(1) The amounts to be shown under this Schedule do not include any sums that are to be accounted for—

(a)to the company or any of its subsidiary undertakings, or

(b)by virtue of sections 219 and 222(3) of the 2006 Act (payments in connection with share transfers: duty to account) to persons who sold their shares as a result of the offer made.

(2) Where—

(a)any such sums are not shown in a note to the accounts for the relevant financial year on the ground that the person receiving them is liable to account for them, and

(b)the liability is afterwards wholly or partly released or is not enforced within a period of two years,

those sums, to the extent to which the liability is released or not enforced, must be shown in a note to the first accounts in which it is practicable to show them and must be distinguished from the amounts to be shown apart from this provision.

Yn ôl i’r brig

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