SCHEDULES
C1C2SCHEDULE 4 Form and Content of Company Accounts
Part III Notes to the Accounts
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, F1. . .
F1i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1ii
. . .; 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 F2group undertakings, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.
F33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
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)