# The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015, Regulation 3: Amendment to Schedule 1 to the Small Companies Accounts Regulations


(1) Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations is amended as follows.
(2) In Section B of Part 2 (accounting principles and rules: historical cost accounting rules), in paragraph 20 (fixed assets: rules for depreciation and diminution in value), after sub-paragraph (1) insert—
“(1A) But provision made in accordance with paragraph 19(2) in respect of goodwill must not be written back to any extent.”.

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Source: https://www.legislation.gov.uk/uksi/2015/1672/regulation/3 (the official version)
Page: https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-no-2-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.