# Companies Act 1985, Paragraph 20

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.

---
Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/20 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.