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Companies Act 1985

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Changes over time for: Cross Heading: The fair value reserve

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No versions valid at: 06/04/1997

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Point in time view as at 06/04/1997. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: The fair value reserve. Help about Changes to Legislation

Valid from 12/11/2004

The fair value reserveU.K.

34F(1)The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 34E(3) or (4).

(2)The treatment for taxation purposes of amounts credited or debited to the fair value reserve must be disclosed in a note to the accounts.

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