This section has no associated Explanatory Memorandum
[F12B. Provisions must not be used to adjust the values of assets.]U.K.
Textual Amendments
F1Sch. 7 paras. 2A, 2B 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), 24 (with reg. 3)