Paragraph 2B Definition of “Provisions”F1
Provisions must not be used to adjust the value of assets.
Annotations
Textual amendments
- F1
Sch. 9 paras. 2A, 2B 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), 40 (with reg. 3)