This section has no associated Explanatory Memorandum
31.—(1) Schedule 4 (form and content of company accounts)(1) is amended as follows.
(2) In Part 3 (notes to the accounts), omit paragraph 56.
(3) In Part 5 (special provisions where the company is an investment company), in paragraph 72(2) after “paragraph 89” insert “that is made in Companies Act accounts and any provision that is made in IAS accounts”.
(4) In Part 7 (interpretation) in paragraph 94(3) for “paragraph 56(1)(a)” substitute “section 231A(1)(a)”.
(1)
Schedule 4 was amended by section 4(2) of, and Schedule 1 to, the Companies Act 1989.