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Companies Act 1985
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Changes over time for: Section 230
Version Superseded: 12/11/2004
Alternative versions:
- 01/02/1991- Amendment
- 22/12/2000
Point in time - 12/11/2004- Amendment
- 06/04/2008- Amendment
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Point in time view as at 22/12/2000. This version of this provision has been superseded.
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[F1230 Treatment of individual profit and loss account where group accounts prepared.E+W+S
(1)The following provisions apply with respect to the individual profit and loss account of a parent company where—
(a)the company is required to prepare and does prepare group accounts in accordance with this Act, and
(b)the notes of the company’s individual balance sheet show the company’s profit or loss for the financial year determined in accordance with this Act.
(2)The profit and loss account need not contain the information specified in paragraphs 52 to 57 of Schedule 4 (information supplementing the profit and loss account).
(3)The profit and loss account must be approved in accordance with section 233(1) (approval by board of directors) but may be omitted from the company’s annual accounts for the purposes of the other provisions below in this Chapter.
(4)The exemption conferred by this section is conditional upon its being disclosed in the company’s annual accounts that the exemption applies.]
Textual Amendments
F1New s. 230 inserted (subject to the savings and transitional provisions in S.I. 1990/355, arts. 6–9, Sch. 2), by Companies Act 1989 (c. 40, SIF 27), ss. 1, 5(4), 213(2) as part of the text inserted in place of ss. 221–261 (as mentioned in s. 1(a) of the 1989 Act)
Modifications etc. (not altering text)
C1Ss. 226-237 extended (with modifications) (19.12.1993) by S.I. 1993/3245, reg.3
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