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Companies Act 1985
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Changes over time for: Paragraph 12
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 19/12/1993- Amendment
- 01/10/2007
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 01/10/2007. This version of this provision has been superseded.
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Deferred acquisition costsU.K.
12The costs of acquiring insurance policies which are incurred during a financial year but which relate to a subsequent financial year shall be deferred in a manner specified in Note (17) on the balance sheet format.
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