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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2947
- SCHEDULE 1
- Paragraph 26
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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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