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Companies Act 1989
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- UK Public General Acts
- 1989 c. 40
- SCHEDULE 6
- Part II
- Profit and loss account
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Changes over time for: Cross Heading: Profit and loss account
Version Superseded: 06/04/2008
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- 01/02/1991- Amendment
- 06/03/1992
Point in time - 06/04/2008- Amendment
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Point in time view as at 06/03/1992.
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There are currently no known outstanding effects for the Companies Act 1989, Cross Heading: Profit and loss account.
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Profit and loss accountE+W+S
5The company may deliver a profit and loss account in which the following items listed in the profit and loss account formats set out in Part I of Schedule 4 are combined as one item under the heading “gross profit or loss”—
Items 1, 2, 3 and 6 in Format 1;
Items 1 to 5 in Format 2;
Items A.1, B.1 and B.2 in Format 3;
Items A.1, A.2 and B.1 to B.4 in Format 4.
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