Paragraph 61 Miscellaneous matters
United Kingdom
Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.
The amount and nature of any individual items of income or expenditure of exceptional size or incidence must be stated.
Annotations
Textual amendments
- F1
Sch. 1 para. 61(2) substituted for Sch. 1 para. 61(2)(3) (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), 18(18) (with reg. 3)
Notes on Schedule 1
Modifications
- C1
Sch. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 3(2), Sch. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 34-41)