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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
13. In paragraph 84(c) (interpretation of references to provisions for risks and charges)(1)–
(a)for “provisions for other risks and charges” substitute “provisions for other risks”, and
(b)for “or loss” substitute “the nature of which is clearly defined and”.
(1)
Paragraph 84(c) was amended by regulation 14(7) of, and paragraphs 1 and 18 of Schedule 5 to, S.I. 1996/189.
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