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Companies Act 1985
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Changes over time for: Paragraph 29F
No versions valid at: 01/12/2003
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- 12/11/2004- Amendment
- 01/12/2003
Point in time - Stop date 06/04/2008- Amendment
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Valid from 12/11/2004
The fair value reserveU.K.
29F(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 29E(3) or (4).
(2)The treatment for taxation purposes of amounts credited or debited to the fair value reserve shall be disclosed in a note to the accounts.
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