# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Regulation 12: Definition of “provisions”

Extent: E+W+S+N.I.

Schedule 7 to these Regulations defines “provisions” for the purpose of these Regulations and for the purposes of—
(a) section 677(3)(a) (Companies Act accounts: relevant provisions for purposes of financial assistance) in Part 18 of the 2006 Act,
(b) 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, ...
(c) section 836(1)(b)(i) (Companies Act accounts: relevant provisions for distribution purposes) in Part 23 of that Act , and
(d) section 841(2)(a) (Companies Act accounts: provisions to be treated as realised losses) in that Part.

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Source: https://www.legislation.gov.uk/uksi/2008/409/regulation/12 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.