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Companies Act 1985
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Changes over time for: Paragraph 18
Version Superseded: 02/12/1991
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 02/12/1991- 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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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F118(1)The following matters shall be stated by way of note, if not otherwise shown.
(2)If depreciation or replacement of fixed assets is provided for by some method other than a depreciation charge or provision for renewals, or is not provided for, the method by which it is provided for or the fact that it is not provided for, as the case may be.
(3)The basis on which the charge for United Kingdom corporation tax and United Kingdom income tax is computed.
(4)Any special circumstances which affect liability in respect of taxation of profits, income or capital gains for the financial year or liability in respect of taxation of profits, income or capital gains for succeeding financial years.
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)Any material respects in which items shown in the profit and loss account are affected—
(a)by transactions of a sort not usually undertaken by the company or otherwise by circumstances of an exceptional or non-recurrent nature; or
(b)by any change in the basis of accounting.
Textual Amendments
F1Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F2Sch. 9 Pt. I para. 18(5) repealed (subject to the saving and transitional provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24
Modifications etc. (not altering text)
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