Paragraph 3
Accounts prepared under these Regulations shall comply with the provisions of Schedule 4A to the 1985 Actf1 (as modified by Part II of Schedule 9f2 to that Act) as if paragraphs 13(3) to (5), 14 and 15 were omitted and paragraph 13(6) only required a statement of any adjustments to consolidated reserves.
Annotations
Footnotes
- f1
-
Schedule 4A was inserted into the 1985 Act by sections 1and 5 of the Companies Act 1989.
- f2
-
Part II of Schedule 9 was inserted into the 1985 Act by sections 1and 18 of,and Part II of Schedule 7 to, the Companies Act 1989.