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Companies Act 1985
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Changes over time for: Paragraph 81
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
Status:
Point in time view as at 06/04/1997. This version of this provision has been superseded.
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Miscellaneous mattersE+W+S
81(1)Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.
(2)The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.
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