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Companies Act 1989

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Changes over time for: Paragraph 21

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Version Superseded: 06/04/2008

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Point in time view as at 06/03/1992. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Companies Act 1989, Paragraph 21. Help about Changes to Legislation

21(1)The formats set out in Schedule 4 have effect in relation to group accounts with the following modifications.

(2)In the Balance Sheet Formats the items headed “Participating interests”, that is—

(a)in Format 1, item B.III.3, and

(b)In Format 2, item B.III.3 under the heading “ASSETS”,

shall be replaced by two items, “Interests in associated undertakings” and “Other participating interests”.

(3)In the Profit and Loss Account Formats, the items headed “Income from participating interests”, that is—

(a)in Format 1, item 8,

(b)in Format 2, item 10,

(c)in Format 3, item B.4, and

(d)in Format 4, item B.6,

shall be replaced by two items, “Income from interests in associated undertakings” and “Income from other participating interests”.

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