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Companies Act 1985
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Changes over time for: Paragraph 20
Version Superseded: 06/04/2008
Alternative versions:
- 16/11/1992- Amendment
- 01/03/1997- Amendment
- 01/12/2003
Point in time - Stop date 06/04/2008- Amendment
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F120(1)Notwithstanding that an item in respect of “development costs” is included under “fixed assets” in the balance sheet formats set out in Part I of this Schedule, an amount may only be included in a small company’s balance sheet in respect of development costs in special circumstances.
(2)If any amount is included in a small company’s balance sheet in respect of development costs the following information shall be given in a note to the accounts—
(a)the period over which the amount of those costs originally capitalised is being or is to be written off; and
(b)the reasons for capitalising the development costs in question.
Textual Amendments
F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
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