This section has no associated Explanatory Memorandum
[F115A. The opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year.]U.K.
Textual Amendments
F1Sch. 1 para. 15A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(c) (with reg. 3)