{
  "url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/companies-act-1989-commencement-no-4-and-transitional-and-saving-provisions-order-1990/schedule-2/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Schedule 4: Paragraph 34 (Revaluation reserve)",
  "text": "The amendments made by paragraph 6 of Schedule 1 to the 1989 Act to paragraph 34 of Schedule 4 to the 1985 Act shall not be construed as requiring the reinstatement of any amount to the revaluation reserve with respect to any reduction of that reserve which took place in a financial year of a company prior to the first financial year for which the company is required to prepare accounts under the new 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/6",
    "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."
}