{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-53",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-53.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/4/paragraph/53",
  "kind": "paragraph",
  "number": "53",
  "heading": null,
  "text": "(1) Subject to the following provisions of this paragraph, each of the amounts mentioned below shall be stated.\n(2) The amount of the interest on or any similar charges in respect of—\n(a) bank loans and overdrafts, . . .\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) . . .; and\n(b) loans of any other kind made to the company.\nThis sub-paragraph does not apply to interest or charges on loans to the company from group undertakings, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 53(2)(a) repealed (2.2.1996) by S.I. 1996/189, reg. 14(1), Sch. 1 para. 11(2) (with reg. 16)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4 para. 53(3)-(6) repealed (2.2.1996) by S.I. 1996/189, reg. 14(1) Sch. 1 para. 11(3) (with reg. 16)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 4 Pt. III para. 53(7) repealed (subject to the transitional and saving provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213, Sch. 24"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/53",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}