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Changes over time for: Paragraph 53
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No longer has effect: 06/04/2008
Status:
Point in time view as at 01/10/2007. This version of this provision never came into effect.
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Status
You are viewing this provision as it would have stood if it had come into force. It was repealed before it came into force.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 53.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Prospective
53(1)The figures shown in the technical account or in certain items within it shall relate to a year which wholly or partly precedes the financial year (but by no more than 12 months).
(2)The amounts of the technical provisions shown in the accounts shall if necessary be increased to make them sufficient to meet present and future obligations.
(3)The length of time by which the earlier year to which the figures relate precedes the financial year and the magnitude of the transactions concerned shall be disclosed in the notes to the accounts.
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