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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2947
- SCHEDULE 6
- Paragraph 13
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13. In paragraph 84(c) (interpretation of references to provisions for risks and charges)(1)–
(a)for “provisions for other risks and charges” substitute “provisions for other risks”, and
(b)for “or loss” substitute “the nature of which is clearly defined and”.
(1)
Paragraph 84(c) was amended by regulation 14(7) of, and paragraphs 1 and 18 of Schedule 5 to, S.I. 1996/189.
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