SCHEDULE 9 U.K. INTERPRETATION OF TERM “PROVISIONS”

PART 2 U.K. MEANING FOR PURPOSES OF PARTS 18 AND 23 OF THE 2006 ACT

[F1 Realised losses U.K.

8.   The specified provisions for the purposes of section 841(2)(a) of the 2006 Act (Companies Act accounts: treatment of provisions as realised losses) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule.]

Textual Amendments

F1 Sch. 9 para. 8 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(4)