Paragraph 73 Separate statement of certain items of income and expenditure

United Kingdom

(1)

Subject to the following provisions of this paragraph, each of the amounts mentioned below shall be stated.

(2)

The amount of the interest on or any similar charges in respect of —

(a)

bank loans and overdrafts, F1. . . ; and

(b)

loans of any other kind made to the company.

This 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.

F2(3)

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F3(4)

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F4(5)

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Annotations

Textual amendments

F1: Words in Sch. 9A Pt. I para. 73(2)(a) repealed (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 15(1)(2) (with reg. 16)
F2: Sch. 9A Pt. I para. 73(3)-(5) repealed (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 15(1)(3) (with reg. 16)
F3: Sch. 9A Pt. I para. 73(3)-(5) repealed (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 15(1)(3) (with reg. 16)
F4: Sch. 9A Pt. I para. 73(3)-(5) repealed (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 15(1)(3) (with reg. 16)

Notes on Schedule 9A

Textual amendments

F1: Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
F2: Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1