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Part I GENERAL TRANSITIONAL AND SAVING PROVISIONS General Rules

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Paragraph 1
  2. 2Application of section 245 of the old Part VII
  3. 3Insurance groups
  4. 4Section 224 (Accounting reference periods and accounting reference date)
  5. 5Section 231 (Disclosure required in notes to accounts: related undertakings)
  6. 6Schedule 4: Paragraph 34 (Revaluation reserve)
  7. 7Schedule 4A: Paragraphs 7 to 12 (Acquisition and merger accounting)
  8. 8Schedule 4A: Paragraphs 7 to 12 (Acquisition and merger accounting)
  9. 9Schedule 4A: Paragraph 14 (Disclosure of goodwill written off)
  10. 10Schedule 4A: Paragraph 19 (Joint ventures)
  11. 11Schedule 4A: Paragraphs 18 and 22 (Subsidiaries excluded from consolidation and associated undertakings)
  12. 12Saving provision for section 69 of the Local Government and Housing Act 1989