# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 10


In sub-paragraph (1) of paragraph 66 (reserves and provisions) for the words “provisions for liabilities and charges” in both places where they occur substitute “provisions for other risks and charges”.

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.