# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Paragraph 3


In the profit and loss account format set out in section B of Chapter I of Part I, under the heading “III Non-technical account”, after item 2 insert—
“2a Tax credit attributable to balance on the long term business technical account”.

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Source: https://www.legislation.gov.uk/uksi/1996/189/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.