# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 21


Where it is necessary to do so for the purpose of making any distinction required by the preceding paragraphs in an amount to be shown in compliance with this Part of this Schedule, the directors may apportion any payments between the matters in respect of which these have been paid or are receivable in such manner as they think appropriate.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.