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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 No. 2947
22. In section 264(2) (restriction on distribution of assets), after “Schedule 4” insert “that is made in Companies Act accounts and any provision that is made in IAS accounts”.
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