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The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015
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- 2015 No. 1672
- Regulation 3
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Amendment to Schedule 1 to the Small Companies Accounts Regulations
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3.—(1) Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations is amended as follows.
(2) In Section B of Part 2 (accounting principles and rules: historical cost accounting rules), in paragraph 20(1) (fixed assets: rules for depreciation and diminution in value), after sub-paragraph (1) insert—
“(1A) But provision made in accordance with paragraph 19(2) in respect of goodwill must not be written back to any extent.”.
(1)
Paragraph 20 was amended by regulation 17 of S.I. 2015/980.
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