SCHEDULES
F1F1SCHEDULE 11
F21
Paragraphs 2 to 6 below apply where a company has prepared accounts in accordance with the special provisions of Part VII relating to banking companies and paragraphs 7 to 13 below apply where a company has prepared accounts in accordance with the special provisions of Part VII relating to insurance companies.
F3Modifications where accounts prepared in accordance with special provisions for banking companies
Sch. 11 paras. 1-6 inserted (and existing paras. 1-7 renumbered as paras. 7-13) (2.12.1991) by S.I. 1991/2705, regs. 7, 9, Sch. 3 para. 1(2)(3)
F42
Section 264(2) shall apply as if the reference to paragraph 89 of Schedule 4 therein was a reference to paragraph 85(c) of Part I of Schedule 9.
F53
Section 269 shall apply as if:
a
there were substituted for the words “are shown as an asset” in sub-section (1) the words “are included as an asset”; and
b
the reference to paragraph 20 of Schedule 4 in sub-section (2)(b) was to paragraph 27 of Part I of Schedule 9.
F64
Sections 270(2) and 275 shall apply as if the references therein to paragraphs 88 and 89 of Schedule 4 were to paragraph 85 of Part I of Schedule 9.
F75
Sections 272 and 273 shall apply as if in section 272(3) there were substituted, for the references to F8sections 226, 226A and 226B and Schedule 4, references to section 255 and Part I of Schedule 9.
F96
Section 276 shall apply as if the references to paragraphs 12(a) and 34(3)(a) of X1Schedule 4 were to paragraphs 19(a) and 44(3)(a) of Schedule 9 .
F25Modifications where accounts prepared in accordance with special provisions for insurance companies
Sch. 11 paras. 7-11 substituted (19.12.1993) for Sch. 11 paras. 7-13 by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para.8
F107
Section 264(2) shall apply as if for the words in parentheses there were substituted “(“liabilities””to include any provision for other risks and charges within paragraph 84(c) of Part I of Schedule 9A and any amount included under Liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with the balance sheet format set out in section B of Part I of Schedule 9A).
F118
Section 269 shall apply as if the reference to paragraph 20 of Schedule 4 in subsection (2)(b) were a reference to paragraph 35 of Part I of Schedule 9A.
F129
F13In the case of Companies Act accounts, sections 270(2) and 275 shall apply as if the reference to provisions of any of the kinds mentioned in paragraphs 88 and 89 of Schedule 4 were a reference to provisions of any of the kinds mentioned in paragraph 84 of Part I of Schedule 9A and to any amount included under Liabilities items Ba (fund for future appropriations), C (technical provisions) and D (technical provisions for linked liabilities) in a balance sheet drawn up in accordance with the balance sheet format set out in section B of Part I of Schedule 9A.
F1410
Sections 272 and 273 shall apply as if the references in section 272(3) to F15sections 226, 226A and 226B and Schedule 4 were references to section 255 and Part I of Schedule 9A.
F1611
Section 276 shall apply as if the references to paragraphs 12(a) and 34(3)(a) of Schedule 4 X2 were references to paragraphs 16(a) and 29(3)(a) of Part I of Schedule 9A.
F17X312
Sections 272 and 273 apply as if in section 272(3)—
a
F22X413
Section 275 applies as if—
a
for subsection (1) there were substituted—
1
For purposes of section 263, any provision (within the meaning of F23Part I of F24Schedule 9A), other than one in respect of any diminution of value of a fixed asset appearing on a revaluation of all the fixed assets of the company, or of all its fixed assets other than goodwill, is to be treated as a realised loss
b
“fixed assets” were defined to include any other asset which is not a current asset.
Sch. 11 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)