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Changes over time for: Cross Heading: Revision of defective accounts and reports
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 08/07/2021.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Revision of defective accounts and reports.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Revision of defective accounts and reportsE+W+S
245 Voluntary revision of annual accounts or directors’ report.E+W+S
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245A Secretary of State’s notice in respect of annual accounts.E+W+S
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245B Application to court in respect of defective accounts.E+W+S
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245C Other persons authorised to apply to court.E+W+S
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245DDisclosure of information held by Inland Revenue to persons authorised to apply to courtE+W+S
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245ERestrictions on use and further disclosure of information disclosed under section 245DE+W+S
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245FPower of authorised persons to require documents, information and explanationsE+W+S
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245GRestrictions on further disclosure of information obtained under section 245FE+W+S
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