PART 5U.K.INTERPRETATION
Definition of “provisions”U.K.
12. Schedule 9 to these Regulations defines “provisions” for the purposes of these Regulations and for the purposes of—
(a)section 677(3)(a) (Companies Act accounts: relevant provisions for purposes of financial assistance) in Part 18 of the 2006 Act,
(b)section 712(2)(b)(i) (Companies Act accounts: relevant provisions to determine available profits for redemption or purchase by private company out of capital) in that Part, F1...
(c)sections 831(3)(a) (Companies Act accounts: net asset restriction on public company distributions), 832(4)(a) (Companies Act accounts: investment companies distributions) and 836(1)(b)(i) (Companies Act accounts: relevant provisions for distribution purposes) in Part 23 of that Act[F2, and
(d)section 841(2)(a) (Companies Act accounts: provisions to be treated as realised losses) in that Part.]
Textual Amendments
F1Word in reg. 12(b) omitted (with application in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), regs. 1(2), 12(2)(a)
F2Reg. 12(d) and preceding word inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), regs. 1(2), 12(2)(b)
General interpretationU.K.
13. Schedule 10 to these Regulations contains general definitions for the purposes of these Regulations.