# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 19


In paragraphs 23(2) and 26(2) (definition of when a holding is significant for the purposes of paragraphs 24, 25, 27 and 28) for “10 per cent.” substitute “20 per cent.” and for “one-tenth” substitute “one-fifth”.

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.