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Companies Act 1985
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Changes over time for: Paragraph 53
Version Superseded: 02/02/1996
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 02/02/1996- Amendment
- Stop date 06/04/2008- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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53(1)Subject to the following provisions of this paragraph, each of the amounts mentioned below shall be stated.
(2)The amount of the interest on or any similar charges in respect of—
(a)bank loans and overdrafts, and loans made to the company (other than bank loans and overdrafts) which—
(i)are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the financial year; or
(ii)are repayable by instalments the last of which falls due for payment before the end of that period; and
(b)loans of any other kind made to the company.
This sub-paragraph does not apply to interest or charges on loans to the company from [F1group undertakings], but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.
(3)The amounts respectively set aside for redemption of share capital and for redemption of loans.
(4)The amount of income from listed investments.
(5)The amount of rents from land (after deduction of ground rents, rates and other outgoings).
This amount need only be stated if a substantial part of the company’s revenue for the financial year consists of rents from land.
(6)The amount charged to revenue in respect of sums payable in respect of the hire of plant and machinery.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F1Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
F2Sch. 4 Pt. III para. 53(7) repealed (subject to the transitional and saving provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213, Sch. 24
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