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The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996
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4.—(1) Paragraph 34 (revaluation reserve)(1) is amended as follows.
(2) In sub-paragraph (3), for “from the revaluation reserve” to “on capitalisation;” substitute—
“(a)from the revaluation reserve—
(i)to the profit and loss account, if the amount was previously charged to that account or represents realised profit, or
(ii)on capitalisation,
(b)to or from the revaluation reserve in respect of the taxation relating to any profit or loss credited or debited to the reserve;”.
(3) In sub-paragraph (3A)(2), for “sub-paragraph (3)(b)” substitute “sub-paragraph (3)(a)(ii)”.
(1)
Paragraph 34 was amended by section 4(2) of, and paragraph 6 of Schedule 1 to, the Companies Act 1989.
(2)
Sub-paragraph (3A) was inserted by section 4(2) of, and paragraph 6 of Schedule 1 to, the Companies Act 1989.
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