# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 2


In paragraph 8 (aggregate amount of dividends to be shown separately in profit and loss account etc.)—
(a) omit “and” at the end of sub-paragraph (a), and
(b) after sub-paragraph (b) insert—
“(c) if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed.”

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.