- Draft legislation
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
12. In paragraph 85(c) (interpretation of references to provisions for liabilities or charges)–
(a)for “provisions for liabilities or charges” substitute “provisions for liabilities”, and
(b)for “or loss” substitute “the nature of which is clearly defined and”.
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