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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 8
- PART IV
- Provisions
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Changes over time for: Cross Heading: Provisions
Version Superseded: 12/11/2004
Alternative versions:
- 01/03/1997- Amendment
- 01/12/2003
Point in time - 12/11/2004- Amendment
- 06/04/2008- Amendment
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Point in time view as at 01/12/2003.
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There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Provisions.
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ProvisionsE+W+S
F157(1)References to provisions for depreciation or diminution in value of assets are to any amount written off by way of providing for depreciation or diminution in value of assets.
(2)Any reference in the profit and loss account formats set out in Part I of this Schedule to the depreciation of, or amounts written off, assets of any description is to any provision for depreciation or diminution in value of assets of that description.
Textual Amendments
F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
F258References to provisions for liabilities or charges are to any amount retained as reasonably necessary for the purpose of providing for any liability or loss which is either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which it will arise.
Textual Amendments
F2Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
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