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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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2.—(1) In the Balance Sheet Formats, for “provisions for liabilities and charges”, wherever occurring, substitute “provisions for liabilities”.
(2) That expression occurs–
(a)in Balance Sheet Format 1, in Item I; and
(b)in Balance Sheet Format 2, under the heading “LIABILITIES”, in Item B.
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