# Companies Act 1985, Paragraph 23

Extent: E+W+S

Subject to paragraphs 39 to 44F of this Part of this Schedule, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the rules set out in paragraphs 24 to 38 of this Part of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9/paragraph/23 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.