# Companies Act 1985, Paragraph 8

Extent: E+W+S

In the notes following the formats—
(a) the heading of each note gives the required heading or sub-heading for the item to which it applies and a reference to any letters and numbers assigned to that item in the formats set out below (taking a reference in the case of Format 2 of the balance sheet formats to the item listed under “Assets” or under “Liabilities” as the case may require); and
(b) references to a numbered format are to the balance sheet format or (as the case may require) to the profit and loss account format of that number set out below.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.