Regulation 12 Definition of “provisions”
United Kingdom
Schedule 7 to these Regulations defines “provisions” for the purpose of these Regulations and for the purposes of—
section 677(3)(a) (Companies Act accounts: relevant provisions for purposes of financial assistance) in Part 18 of the 2006 Act,
section 712(2)(b)(i) (Companies Act accounts: relevant provisions to determine available profits for redemption or purchase by private company out of capital) in that Part, F1...
section 836(1)(b)(i) (Companies Act accounts: relevant provisions for distribution purposes) in Part 23 of that Act F2, and
section 841(2)(a) (Companies Act accounts: provisions to be treated as realised losses) in that Part.
Annotations
Textual amendments
- F1
Word in reg. 12(b) omitted (with application in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), regs. 1(2), 11(2)(a)
- F2
Reg. 12(d) and word inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 (S.I. 2009/1581), regs. 1(2), 11(2)(b)