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Changes over time for: Section 261
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Timeline of Changes
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Version Superseded: 12/11/2004
Status:
Point in time view as at 06/04/1997. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Section 261.
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Changes to Legislation
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[261 Notes to the accounts.E+W+S
(1)Information required by this Part to be given in notes to a company’s annual accounts may be contained in the accounts or in a separate document annexed to the accounts.
(2)References in this Part to a company’s annual accounts, or to a balance sheet or profit and loss account, include notes to the accounts giving information which is required by any provision of this Act, and required or allowed by any such provision to be given in a note to company accounts.]
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