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Paragraph 90B AppropriationsF1

Particulars must be given of the proposed appropriation of profit or treatment of loss or, where applicable, particulars of the actual appropriation of the profits or treatment of the losses.

Annotations

Textual amendments

F1

Sch. 3 paras. 90A, 90B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 36(6) (with reg. 3)

Notes on Information supplementing the profit and loss account

Marginal citations

M1

See regulation 6(2) for exemption for companies falling within section 408 of the 2006 Act (individual profit and loss account where group accounts prepared).