# Companies Act 1985, Paragraph 13

Extent: E+W+S

All income and charges relating to the financial year to which the accounts relate shall be taken into account, without regard to the date of receipt or payment.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/8/paragraph/13 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-8/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.