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Companies Act 1989
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Changes over time for: Paragraph 21
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/03/1992. This version of this provision has been superseded.
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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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