The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004

This section has no associated Explanatory Memorandum

11.  In paragraph 58 (interpretation of references to provisions for liabilities or charges)–

(a)for “provisions for liabilities or charges” substitute “provisions for liabilities”, and

(b)for “or loss” substitute “the nature of which is clearly defined and”.