{
  "url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-2/paragraph-10",
  "json_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-2/paragraph-10.json",
  "legislation": "uksi/1990/355",
  "legislation_title": "The Companies Act 1989 (Commencement No. 4 and Transitional and Saving Provisions) Order 1990",
  "legislation_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990",
  "path": "schedule/2/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Schedule 4A: Paragraph 19 (Joint ventures)",
  "text": "(1) Paragraph 19(2) of Schedule 4A of the new Part VII shall not be construed as requiring the recalculation of any set-off made with respect to an old joint venture or as requiring anyre-assessment of the values at which any assets or liabilities of the old joint venture are included in the group accounts.\n(2) For the purposes of sub-paragraph (1), an “old joint venture” is a joint venture, within the meaning of paragraph 19(1) of Schedule 4A, which has been accounted for by the method of proportional consolidation in group accounts which a company was required to prepare for a financial year under the old Part VII.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/355/schedule/2/paragraph/10",
    "retrieved_at": "2026-10-29T15:26:48.493330+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}