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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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8. In section 230 (treatment of individual profit and loss account where group accounts prepared)(1), in subsection (2) at the beginning insert “Where the company prepares Companies Act individual accounts,”.
(1)
Section 230 was substituted by section 5(4) of the Companies Act 1989.
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