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Companies Act 1985
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Changes over time for: Paragraph 1
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 19/12/1993- Amendment
- 01/03/1997- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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1(1)Subject to the following provisions of this Part of this Schedule —
(a)every balance sheet of a company shall show the items listed in the balance sheet format set out below in section B of this Chapter; and
(b)every profit and loss account of a company shall show the items listed in the profit and loss account format so set out,
in either case in the order and under the headings and sub-headings given in the format.
(2)Sub-paragraph (1) above is not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format.
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