SCHEDULES
C1C2SCHEDULE 4 Form and Content of Company Accounts
Annotations:
Modifications etc. (not altering text)
C3Part I General Rules and Formats
Annotations:
Modifications etc. (not altering text)
C3
Sch. 4 Pt. I (paras. 1–8) extended by Patents, Designs and Marks Act 1986 (c. 39, SIF 67A), s. 2, Sch. 2 para. 1(k)(ii)
Section A General Rules
1
1
Subject to the following provisions of this Schedule—
a
every balance sheet of a company shall show the items listed in either of the balance sheet formats set out below in section B of this Part; and
b
every profit and loss account of a company shall show the items listed in any one of the profit and loss account formats so set out;
in either case in the order and under the headings and sub-headings given in the format adopted.
2
Sub-paragraph (1) above is not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format adopted.
Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)